https://www.taxtmi.com/caselaws?id=767292 CESTAT Hyderabad remanded the case to the Adjudicating Authority for re-examination of service classification as Works Contract Service (WCS) versus other services. The tribunal found insufficient evidence regarding VAT payment and material usage details. The Authority failed to properly consider appellant's WCS submissions and relied on incomplete documentation. For periods post-July 2010, port services fall under single definition regardless of classification. The demand may not sustain if services are proven to be WCS, as show cause notice didn't classify them as such. Appeal partly allowed through remand with three-month deadline for fresh proceedings. en-us Wed, 05 Feb 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767292 CESTAT Hyderabad remanded the case to the Adjudicating Authority for re-examination of service classification as Works Contract Service (WCS) versus other services. The tribunal found insufficient evidence regarding VAT payment and material usage details. The Authority failed to properly consider appellant's WCS submissions and relied on incomplete documentation. For periods post-July 2010, port services fall under single definition regardless of classification. The demand may not sustain if services are proven to be WCS, as show cause notice didn't classify them as such. Appeal partly allowed through remand with three-month deadline for fresh proceedings. Case-Laws Service Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767292