https://www.taxtmi.com/caselaws?id=413535 The Tribunal allowed the appeal and remanded the case to the adjudicating authority for further proceedings. The appellant's argument that the service provided fell under Works Contract Service, not taxable during a specific period, was considered valid. The Tribunal emphasized the need for verification on whether the service involved both material and execution criteria for works contract classification. The case was remanded for de novo adjudication based on previous observations for a comprehensive decision. en-us Mon, 04 Oct 2021 00:00:00 +0530 Thu, 14 Oct 2021 09:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413535 The Tribunal allowed the appeal and remanded the case to the adjudicating authority for further proceedings. The appellant's argument that the service provided fell under Works Contract Service, not taxable during a specific period, was considered valid. The Tribunal emphasized the need for verification on whether the service involved both material and execution criteria for works contract classification. The case was remanded for de novo adjudication based on previous observations for a comprehensive decision. Case-Laws Service Tax Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413535