https://www.taxtmi.com/caselaws?id=459229 A classification plea raised for the first time before the Tribunal, namely that the service was classifiable as supply of tangible goods for use, had not been claimed or examined before the lower authority. Because that contention went to the foundation of the refund dispute and had not been adjudicated on facts or law at the original stage, fresh consideration by the adjudicating authority was required. The impugned order was set aside and the matter was remanded for reconsideration of all issues afresh. en-us Wed, 19 Jun 2019 00:00:00 +0530 Thu, 05 Dec 2024 21:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459229 A classification plea raised for the first time before the Tribunal, namely that the service was classifiable as supply of tangible goods for use, had not been claimed or examined before the lower authority. Because that contention went to the foundation of the refund dispute and had not been adjudicated on facts or law at the original stage, fresh consideration by the adjudicating authority was required. The impugned order was set aside and the matter was remanded for reconsideration of all issues afresh. Case-Laws Service Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459229