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    <title>2015 (12) TMI 542 - CESTAT MUMBAI</title>
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    <description>Classification of the services was disputed between management, maintenance or repair service and consultancy service, and the appellate order was found unsustainable because it gave no adequate reasons for adopting the consultancy classification. The absence of detailed reasoning prevented effective examination of the issue and did not satisfy natural justice. The impugned order was therefore set aside and the matter was remanded to the First Appellate Authority for fresh decision after proper consideration of the correct service classification.</description>
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      <description>Classification of the services was disputed between management, maintenance or repair service and consultancy service, and the appellate order was found unsustainable because it gave no adequate reasons for adopting the consultancy classification. The absence of detailed reasoning prevented effective examination of the issue and did not satisfy natural justice. The impugned order was therefore set aside and the matter was remanded to the First Appellate Authority for fresh decision after proper consideration of the correct service classification.</description>
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