https://www.taxtmi.com/caselaws?id=375733 The Tribunal remanded the case to the Original Authority for further examination regarding the service tax liability of a partnership firm engaged in construction activities for a party involved in agricultural activities. The appellant's arguments for classification under Works Contract Service were not considered due to timing issues, and the allegation of suppression was deemed inconclusive pending clarification on the nature of the recipient's activities. The Original Authority was directed to reassess the classification and suppression allegations, allowing the appellant to present additional evidence for a fresh adjudication. en-us Thu, 14 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375733 The Tribunal remanded the case to the Original Authority for further examination regarding the service tax liability of a partnership firm engaged in construction activities for a party involved in agricultural activities. The appellant's arguments for classification under Works Contract Service were not considered due to timing issues, and the allegation of suppression was deemed inconclusive pending clarification on the nature of the recipient's activities. The Original Authority was directed to reassess the classification and suppression allegations, allowing the appellant to present additional evidence for a fresh adjudication. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375733