https://www.taxtmi.com/caselaws?id=464424 CESTAT allowed the appeal by setting aside the impugned order and remitting the matter to the Adjudicating Authority for fresh consideration. The Tribunal found that the record lacked proper factual support and documentary evidence on whether the transactions were works-contract services or sale of undivided land with construction, and that no findings had been made on the appellant's works-contract contention. The appellant must first establish before the Adjudicating Authority that the activity undertaken was works-contract service; the matter was returned for de novo adjudication. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 29 Oct 2025 16:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464424 CESTAT allowed the appeal by setting aside the impugned order and remitting the matter to the Adjudicating Authority for fresh consideration. The Tribunal found that the record lacked proper factual support and documentary evidence on whether the transactions were works-contract services or sale of undivided land with construction, and that no findings had been made on the appellant's works-contract contention. The appellant must first establish before the Adjudicating Authority that the activity undertaken was works-contract service; the matter was returned for de novo adjudication. Case-Laws Service Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464424