https://www.taxtmi.com/caselaws?id=365534 The Tribunal remanded the case to the original adjudicating authority to determine the correct classification of services provided by the respondents under 'Commercial or Industrial Construction Service' and 'Construction of Residential Complex Service'. The respondents argued that their services were integral parts of construction activities and should be classified as such. The Tribunal considered CBEC clarifications and directed a re-examination based on contracts and agreements to ascertain the eligibility for abatement claimed by the respondents. The case focused on interpreting completion and finishing services in construction activities and emphasized the need to analyze the stage at which services were provided for proper classification and abatement eligibility. en-us Mon, 11 Jun 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365534 The Tribunal remanded the case to the original adjudicating authority to determine the correct classification of services provided by the respondents under 'Commercial or Industrial Construction Service' and 'Construction of Residential Complex Service'. The respondents argued that their services were integral parts of construction activities and should be classified as such. The Tribunal considered CBEC clarifications and directed a re-examination based on contracts and agreements to ascertain the eligibility for abatement claimed by the respondents. The case focused on interpreting completion and finishing services in construction activities and emphasized the need to analyze the stage at which services were provided for proper classification and abatement eligibility. Case-Laws Service Tax Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365534