https://www.taxtmi.com/caselaws?id=342659 Port-related construction and earthwork services were held to fall within the applicable service tax exemptions for construction in relation to ports and for site formation, excavation and earthmoving activities, so the demand failed to that extent. The balance demands were sent back for de novo adjudication because the classification objections, abatement claim and related pleas had not been properly examined, and the factual and legal character of the services required fresh consideration. The appeal therefore succeeded partly on merits, with the remaining issues remanded for reconsideration after giving opportunity and permitting additional evidence as allowed by law. en-us Mon, 20 Feb 2017 00:00:00 +0530 Tue, 09 May 2017 07:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342659 Port-related construction and earthwork services were held to fall within the applicable service tax exemptions for construction in relation to ports and for site formation, excavation and earthmoving activities, so the demand failed to that extent. The balance demands were sent back for de novo adjudication because the classification objections, abatement claim and related pleas had not been properly examined, and the factual and legal character of the services required fresh consideration. The appeal therefore succeeded partly on merits, with the remaining issues remanded for reconsideration after giving opportunity and permitting additional evidence as allowed by law. Case-Laws Service Tax Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342659