https://www.taxtmi.com/caselaws?id=260816 The Tribunal remanded the case back to the Commissioner (Appeals) for re-examination of the services provided by the appellant, considering the evidence presented and the provisions of Service Tax law during the relevant period. The majority opinion set aside the previous order and allowed the appeal by remand. However, a dissenting member held that the appellant correctly classified the services and was entitled to a refund, relying on legal precedents. Due to this difference of opinion, the matter was referred to a Third Member to decide key issues regarding the classification of services, eligibility for refund, and treatment of software as goods. en-us Fri, 05 Jun 2015 00:00:00 +0530 Wed, 24 Jun 2015 09:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260816 The Tribunal remanded the case back to the Commissioner (Appeals) for re-examination of the services provided by the appellant, considering the evidence presented and the provisions of Service Tax law during the relevant period. The majority opinion set aside the previous order and allowed the appeal by remand. However, a dissenting member held that the appellant correctly classified the services and was entitled to a refund, relying on legal precedents. Due to this difference of opinion, the matter was referred to a Third Member to decide key issues regarding the classification of services, eligibility for refund, and treatment of software as goods. Case-Laws Service Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260816