High Court Remands Case on Service Classification for Educational Trust Due to Procedural Defect and Non-Impleading Issue.

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....Classification of services - commercial/industrial service or not - services provided to educational trust - contract works - non-impleading of the second respondent in the adjudicating proceedings is really a serious defect. That vitiates the entire proceedings. That apart, it is evident from the record that the petitioner had also paid the service tax for the period from 01.07.2012 onwards. - Matter remanded back - HC....