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2016 (4) TMI 499 - AT - Service TaxRefund claim - Reclassification - Management Maintenance and Repair Services - Agreement entered in to for operation and maintenance of power plant - Held that:- the contention raised by the ld. Counsel that the reclassification of the services as sought by the Adjudicating Authority in a refund claim filed by the assessee seems to be incorrect appreciation of the law. In our view, if the Revenue authorities were holding a view that the services rendered by the respondent assessee would be correctly classified under “Management Maintenance and Repair Services” they should have issued a show-cause notice for doing it so. Revenue authorities cannot reclassify the services rendered by the respondent assessee in a refund claim filed by the respondent. Therefore, the impugned order is correct, legal and does not suffer from any infirmity. The cross objection filed by the respondent assessee being in support of the said impugned order is also disposed of. - Decided against the revenue
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