https://www.taxtmi.com/caselaws?id=774345 The CESTAT New Delhi allowed the appeal by remand after finding that the department wrongfully issued two service tax registration numbers to the same assessee due to clerical error. The appellant had discharged service tax liability under one registration (AAEFS2040LST001) and filed nil returns under the other (AAEFS2040CST001), but the demand was raised based on the nil returns. The original adjudicating authority failed to address the appellant's submissions regarding classification of services under management, maintenance and repair service and works contract service, and ignored documentary evidence. Following precedent in Sahara India TV Network case, the tribunal held this was a rectification issue rather than a legal matter requiring remand. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774345 The CESTAT New Delhi allowed the appeal by remand after finding that the department wrongfully issued two service tax registration numbers to the same assessee due to clerical error. The appellant had discharged service tax liability under one registration (AAEFS2040LST001) and filed nil returns under the other (AAEFS2040CST001), but the demand was raised based on the nil returns. The original adjudicating authority failed to address the appellant's submissions regarding classification of services under management, maintenance and repair service and works contract service, and ignored documentary evidence. Following precedent in Sahara India TV Network case, the tribunal held this was a rectification issue rather than a legal matter requiring remand. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774345