https://www.taxtmi.com/caselaws?id=796288 Adjustment or refund of service tax paid cannot be determined before the contract is classified as a works contract or a service contract. The applicable tax incidence and nature of tax liability depend on that classification. As the classification exercise remained pending after remand, any definitive denial of adjustment or refund was speculative and premature. The earlier finding was vacated, and the appropriate authority must consider the adjustment or refund question after completing contract classification. en-us Mon, 27 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796288 Adjustment or refund of service tax paid cannot be determined before the contract is classified as a works contract or a service contract. The applicable tax incidence and nature of tax liability depend on that classification. As the classification exercise remained pending after remand, any definitive denial of adjustment or refund was speculative and premature. The earlier finding was vacated, and the appropriate authority must consider the adjustment or refund question after completing contract classification. Case-Laws Service Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796288