https://www.taxtmi.com/caselaws?id=198430 The Tribunal allowed the appeal for remand, directing the adjudicating authority to re-examine the case considering all documents and providing the appellant with a proper hearing opportunity. The change of cause title from Commissioner of Central Excise to 'Commissioner of Service Tax' was approved, and the matter was remitted for reconsideration regarding the reclassification of the service under 'Interior Decorator Service,' emphasizing the need to determine if the appellant provided advice or consultancy as per the definition of 'Interior Decorator.' en-us Mon, 30 Sep 2013 00:00:00 +0530 Wed, 31 Jan 2018 10:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198430 The Tribunal allowed the appeal for remand, directing the adjudicating authority to re-examine the case considering all documents and providing the appellant with a proper hearing opportunity. The change of cause title from Commissioner of Central Excise to 'Commissioner of Service Tax' was approved, and the matter was remitted for reconsideration regarding the reclassification of the service under 'Interior Decorator Service,' emphasizing the need to determine if the appellant provided advice or consultancy as per the definition of 'Interior Decorator.' Case-Laws Service Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198430