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    <title>2025 (4) TMI 1291 - CESTAT NEW DELHI</title>
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    <description>CESTAT New Delhi remanded a service tax classification dispute involving works contract services versus erection, commissioning and installation services, with exemption claims for services to government authorities including CPWD. The tribunal found principles of natural justice were violated as neither the adjudicating authority nor Commissioner (Appeals) examined appellant&#039;s documents including balance sheets and service tax payment challans for FY 2009-14. The case was remanded to original authority for fresh adjudication with opportunity for appellant to submit all relevant records.</description>
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      <description>CESTAT New Delhi remanded a service tax classification dispute involving works contract services versus erection, commissioning and installation services, with exemption claims for services to government authorities including CPWD. The tribunal found principles of natural justice were violated as neither the adjudicating authority nor Commissioner (Appeals) examined appellant&#039;s documents including balance sheets and service tax payment challans for FY 2009-14. The case was remanded to original authority for fresh adjudication with opportunity for appellant to submit all relevant records.</description>
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