https://www.taxtmi.com/caselaws?id=375046 The Tribunal remanded the case involving a dispute over the classification of services provided by the appellant contractor to Visakhapatnam Port Trust for service tax liability. The appellant's argument for exemption as public utility work and challenges to the department's classification were noted. The Tribunal emphasized the need for specific findings on whether the services were within the Port area to determine liability under Port Service. The matter was sent back to the original authority for a fresh order to reevaluate the service tax amount and consider the appellant's contentions on penalties and demands under the Finance Act, ensuring procedural fairness. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375046 The Tribunal remanded the case involving a dispute over the classification of services provided by the appellant contractor to Visakhapatnam Port Trust for service tax liability. The appellant's argument for exemption as public utility work and challenges to the department's classification were noted. The Tribunal emphasized the need for specific findings on whether the services were within the Port area to determine liability under Port Service. The matter was sent back to the original authority for a fresh order to reevaluate the service tax amount and consider the appellant's contentions on penalties and demands under the Finance Act, ensuring procedural fairness. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375046