https://www.taxtmi.com/caselaws?id=788770 Classification of the appellant's activities required examination of the actual work shown by purchase orders, invoices, reports and contracts, because Consulting Engineer Service covers engineering advice or technical assistance, while Technical Testing and Analysis Service applies to scientific testing or analysis of goods or related subject matter. The existing record was insufficient to conclusively classify all services, as some documents suggested consultancy and others indicated testing activity. The export-of-service claim also depended on the final classification and supporting facts such as place of provision, recipient location, foreign exchange realisation and delivery of outputs. The impugned order was set aside and the matter remanded for fresh adjudication on classification and consequential demand. en-us Fri, 12 Dec 2025 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788770 Classification of the appellant's activities required examination of the actual work shown by purchase orders, invoices, reports and contracts, because Consulting Engineer Service covers engineering advice or technical assistance, while Technical Testing and Analysis Service applies to scientific testing or analysis of goods or related subject matter. The existing record was insufficient to conclusively classify all services, as some documents suggested consultancy and others indicated testing activity. The export-of-service claim also depended on the final classification and supporting facts such as place of provision, recipient location, foreign exchange realisation and delivery of outputs. The impugned order was set aside and the matter remanded for fresh adjudication on classification and consequential demand. Case-Laws Service Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788770