https://www.taxtmi.com/caselaws?id=373216 The Tribunal affirmed the jurisdiction of Hyderabad-II Commissionerate for issuing demands due to centralized registration. The classification of services under CICS or ECIS was inconclusive, requiring further examination. Section 65A guidelines were upheld, and the OT's status as a transport terminal was deferred pending classification. The eligibility for exemption under Notification No. 1/2006-ST was acknowledged. The issues of extended period, cum-tax benefit, and penalties were left for the adjudicating authority. Most appeals were remanded for review, except one set aside for no demand under WCS. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373216 The Tribunal affirmed the jurisdiction of Hyderabad-II Commissionerate for issuing demands due to centralized registration. The classification of services under CICS or ECIS was inconclusive, requiring further examination. Section 65A guidelines were upheld, and the OT's status as a transport terminal was deferred pending classification. The eligibility for exemption under Notification No. 1/2006-ST was acknowledged. The issues of extended period, cum-tax benefit, and penalties were left for the adjudicating authority. Most appeals were remanded for review, except one set aside for no demand under WCS. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373216