https://www.taxtmi.com/highlights?id=60789 Classification of services - Appellant’s activities relating to Horizontal Directional Drilling (HDD) works - The learned Commissioner has erred in adjudicating the issues not raised in the SCN. - The issue of non-fulfillment of the conditions of Notification No.32/2007 is a separate and distinct issue and there has to be a specific allegation regarding the same considering the facts and circumstances of a particular case. This has indisputably not been done in the instant case. - AT en-us Mon, 06 Dec 2021 09:34:38 +0530 Mon, 06 Dec 2021 09:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60789 Classification of services - Appellant’s activities relating to Horizontal Directional Drilling (HDD) works - The learned Commissioner has erred in adjudicating the issues not raised in the SCN. - The issue of non-fulfillment of the conditions of Notification No.32/2007 is a separate and distinct issue and there has to be a specific allegation regarding the same considering the facts and circumstances of a particular case. This has indisputably not been done in the instant case. - AT Highlights Service Tax Mon, 06 Dec 2021 09:34:38 +0530 https://www.taxtmi.com/highlights?id=60789