https://www.taxtmi.com/caselaws?id=769423 CESTAT New Delhi-AT allowed appellant's appeal by remand in a service classification dispute. The tribunal found Commissioner (Appeals) erroneously classified services under "Manpower Recruitment and Supply Agency Service" instead of examining whether they fell under "Management, Maintenance or Repair Service" as required by appeal scope. The matter was remanded for proper classification of services under relevant work orders and determination of taxability with cum-tax duty benefits. Tribunal also held extended limitation period was not justified absent positive acts indicating fraud or willful suppression, making penalty non-imposable. en-us Wed, 23 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769423 CESTAT New Delhi-AT allowed appellant's appeal by remand in a service classification dispute. The tribunal found Commissioner (Appeals) erroneously classified services under "Manpower Recruitment and Supply Agency Service" instead of examining whether they fell under "Management, Maintenance or Repair Service" as required by appeal scope. The matter was remanded for proper classification of services under relevant work orders and determination of taxability with cum-tax duty benefits. Tribunal also held extended limitation period was not justified absent positive acts indicating fraud or willful suppression, making penalty non-imposable. Case-Laws Service Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769423