https://www.taxtmi.com/caselaws?id=336629 Service tax liability under erection, commissioning or installation service had to be examined work order-wise with reference to the statutory entry as it stood during the relevant period, because the scope of the taxable category changed over time. The record also indicated that several orders involved fabrication of structures and repair or replacement work, and fabrication that amounts to manufacture may fall outside the service tax levy under the disputed entry. On that basis, the existing findings were insufficient to sustain the demand finally, and the matter was remanded for fresh adjudication after proper scrutiny of each work order and an effective opportunity of hearing. en-us Tue, 13 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336629 Service tax liability under erection, commissioning or installation service had to be examined work order-wise with reference to the statutory entry as it stood during the relevant period, because the scope of the taxable category changed over time. The record also indicated that several orders involved fabrication of structures and repair or replacement work, and fabrication that amounts to manufacture may fall outside the service tax levy under the disputed entry. On that basis, the existing findings were insufficient to sustain the demand finally, and the matter was remanded for fresh adjudication after proper scrutiny of each work order and an effective opportunity of hearing. Case-Laws Service Tax Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336629