https://www.taxtmi.com/caselaws?id=443099 The Tribunal remanded the case to the adjudicating authority for fresh consideration, setting aside the impugned order. The appellant's activities were not classified as "Technical Testing and Analysis Services" as their work primarily involved heat treatment and stress relief, not technical testing. The valuation of service charges was to be re-examined to exclude reimbursable expenses. The eligibility for cum-tax benefit was also to be reconsidered, as the appellant had not collected Service Tax before registration. All issues were left open for further examination by the adjudicating authority. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 08:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443099 The Tribunal remanded the case to the adjudicating authority for fresh consideration, setting aside the impugned order. The appellant's activities were not classified as "Technical Testing and Analysis Services" as their work primarily involved heat treatment and stress relief, not technical testing. The valuation of service charges was to be re-examined to exclude reimbursable expenses. The eligibility for cum-tax benefit was also to be reconsidered, as the appellant had not collected Service Tax before registration. All issues were left open for further examination by the adjudicating authority. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443099