https://www.taxtmi.com/caselaws?id=418 The appellate authority's decision to categorize the appellant's services as Consultant Engineer instead of Management Consultant without allowing the appellant to address this new allegation was deemed inappropriate. The matter was remanded for fresh consideration by the Commissioner (Appeals) to ensure a lawful decision based on the observations made in the judgment, setting aside the impugned order and allowing the appeal for further review. en-us Fri, 30 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418 The appellate authority's decision to categorize the appellant's services as Consultant Engineer instead of Management Consultant without allowing the appellant to address this new allegation was deemed inappropriate. The matter was remanded for fresh consideration by the Commissioner (Appeals) to ensure a lawful decision based on the observations made in the judgment, setting aside the impugned order and allowing the appeal for further review. Case-Laws Service Tax Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418