https://www.taxtmi.com/caselaws?id=251224 Where a material plea affecting taxability and classification had not been properly examined, the matter was remanded for fresh adjudication. The assessee's contention that the services were works contract services involving transfer of property was not adequately considered, and the applicability of the circular dated 21.10.2011 also required proper analysis. The orders below were set aside and the adjudicating authority was directed to decide all issues de novo after granting an opportunity of personal hearing, without recording any finding on merits. en-us Thu, 17 Jul 2014 00:00:00 +0530 Mon, 08 Sep 2014 09:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251224 Where a material plea affecting taxability and classification had not been properly examined, the matter was remanded for fresh adjudication. The assessee's contention that the services were works contract services involving transfer of property was not adequately considered, and the applicability of the circular dated 21.10.2011 also required proper analysis. The orders below were set aside and the adjudicating authority was directed to decide all issues de novo after granting an opportunity of personal hearing, without recording any finding on merits. Case-Laws Service Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251224