https://www.taxtmi.com/caselaws?id=368199 The Tribunal upheld the appellant's contention that the services provided should be classified under Works Contract Service due to the transfer of goods' title to the service recipients. They directed a re-examination of the Point of Taxation Rules issue and scrutinized a demand related to alleged short payment of Service Tax. Emphasizing the examination of the transfer of title of goods, the Tribunal remanded the matter for further assessment by the Original Authority in accordance with legal principles established by the Supreme Court. All issues were left open for the Original Authority's further consideration. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 04 Oct 2018 07:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368199 The Tribunal upheld the appellant's contention that the services provided should be classified under Works Contract Service due to the transfer of goods' title to the service recipients. They directed a re-examination of the Point of Taxation Rules issue and scrutinized a demand related to alleged short payment of Service Tax. Emphasizing the examination of the transfer of title of goods, the Tribunal remanded the matter for further assessment by the Original Authority in accordance with legal principles established by the Supreme Court. All issues were left open for the Original Authority's further consideration. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368199