https://www.taxtmi.com/caselaws?id=381304 The Tribunal set aside the impugned order and allowed the appeal for remand to the adjudicating authority for reconsideration regarding the classification of services as Works Contract Service. The Tribunal noted the need for verification of factual aspects to determine if the services fell under works contract. Additionally, the issue of the invocation of the extended period for demand was kept open for further consideration due to the appellant's bona fide belief regarding the nature of services. The case was remanded for a thorough review of these matters by the adjudicating authority. en-us Mon, 13 May 2019 00:00:00 +0530 Sat, 08 Jun 2019 07:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381304 The Tribunal set aside the impugned order and allowed the appeal for remand to the adjudicating authority for reconsideration regarding the classification of services as Works Contract Service. The Tribunal noted the need for verification of factual aspects to determine if the services fell under works contract. Additionally, the issue of the invocation of the extended period for demand was kept open for further consideration due to the appellant's bona fide belief regarding the nature of services. The case was remanded for a thorough review of these matters by the adjudicating authority. Case-Laws Service Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381304