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2014 (8) TMI 888 - AT - Service TaxChange in the classification - Execution of electrical, interior and minor civil works - Erection, Commissioning & Installation Service - Held that:- Adjudicating authority changed the classification of the service without giving any opportunity to the appellant to defend the case. In view of that, we set aside the impugned order and remand the matter to the adjudicating authority to decide afresh after considering the submission of the appellant. It is made clear that the appellant have not disputed the demand of tax in respect of Sl. Nos. 2, 3 and 4 mentioned in the above Table. The adjudicating authority shall also examine the deposit made by the appellant in respect of Sl. Nos. 2, 3 and 4. Needless to say that the appellant shall be given a reasonable opportunity of hearing before passing the order - Decided in favour of assessee.
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