https://www.taxtmi.com/highlights?id=57319 Classification of services - commercial/industrial service or not - services provided to educational trust - contract works - non-impleading of the second respondent in the adjudicating proceedings is really a serious defect. That vitiates the entire proceedings. That apart, it is evident from the record that the petitioner had also paid the service tax for the period from 01.07.2012 onwards. - Matter remanded back - HC en-us Thu, 25 Mar 2021 12:17:31 +0530 Thu, 25 Mar 2021 12:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57319 Classification of services - commercial/industrial service or not - services provided to educational trust - contract works - non-impleading of the second respondent in the adjudicating proceedings is really a serious defect. That vitiates the entire proceedings. That apart, it is evident from the record that the petitioner had also paid the service tax for the period from 01.07.2012 onwards. - Matter remanded back - HC Highlights Service Tax Thu, 25 Mar 2021 12:17:31 +0530 https://www.taxtmi.com/highlights?id=57319