https://www.taxtmi.com/caselaws?id=241762 The Tribunal upheld the Commissioner's decision allowing abatement on most of the demand but denying it on a specific amount related to finishing and completion work. It held that the issue of classification of the taxable service could not be entertained at the second appeal stage since it was not raised earlier. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision on abatement and emphasizing that introducing a fresh ground of classification at a later stage would be prejudicial to justice. en-us Mon, 21 May 2012 00:00:00 +0530 Tue, 31 Dec 2013 10:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241762 The Tribunal upheld the Commissioner's decision allowing abatement on most of the demand but denying it on a specific amount related to finishing and completion work. It held that the issue of classification of the taxable service could not be entertained at the second appeal stage since it was not raised earlier. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision on abatement and emphasizing that introducing a fresh ground of classification at a later stage would be prejudicial to justice. Case-Laws Service Tax Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241762