https://www.taxtmi.com/caselaws?id=367768 The dispute concerned whether the appellant's services should be classified as works contract service and whether consequential tax liability, including abatement, needed reconsideration. The appellant relied on the Supreme Court's ruling in Larsen & Toubro, which had not been available when the original adjudication was made. Since the factual contracts and the correct service classification had not been examined in light of that later binding precedent, fresh adjudication was required. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for a fresh decision after giving the appellant an opportunity to raise all contentions. en-us Thu, 09 Aug 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367768 The dispute concerned whether the appellant's services should be classified as works contract service and whether consequential tax liability, including abatement, needed reconsideration. The appellant relied on the Supreme Court's ruling in Larsen & Toubro, which had not been available when the original adjudication was made. Since the factual contracts and the correct service classification had not been examined in light of that later binding precedent, fresh adjudication was required. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for a fresh decision after giving the appellant an opportunity to raise all contentions. Case-Laws Service Tax Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367768