https://www.taxtmi.com/caselaws?id=215719 Services rendered by the assessee were treated as Business Auxiliary Services, so the classification issue was decided against the assessee. The exemption claim under Notification No. 14/2004-ST and Notification No. 6/2005-Customs had not been examined by the lower authorities, so that limited issue required fresh consideration. The matter was therefore remanded for reconsideration only on the exemption aspect, while the service classification as Business Auxiliary Service was maintained. en-us Wed, 22 Feb 2012 00:00:00 +0530 Wed, 08 Aug 2012 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215719 Services rendered by the assessee were treated as Business Auxiliary Services, so the classification issue was decided against the assessee. The exemption claim under Notification No. 14/2004-ST and Notification No. 6/2005-Customs had not been examined by the lower authorities, so that limited issue required fresh consideration. The matter was therefore remanded for reconsideration only on the exemption aspect, while the service classification as Business Auxiliary Service was maintained. Case-Laws Service Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215719