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2017 (4) TMI 1050 - CESTAT NEW DELHIClassification of service - classified under management consultancy services or legal consultancy services - reverse charge mechanism - Held that: - the impugned order did not examine the vital issues before upholding the original order which itself was very brief and did not examine the factual or legal issues, as required before deciding on the refund - there are various factual errors in the impugned order, especially in para 5.3 of the same. We find that the impugned order as it stands cannot be sustained - matter has to go back to the Original Authority for a fresh consideration - appeal allowed by way of remand.
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