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2017 (7) TMI 297 - AT - Service TaxPenalties u/s 76, 77 and 78 of FA - classification of services - business support service - development of supply of content services - Held that: - It is apparent that the Finance Act itself recognizes that it is possible for a service to be classified in more than one classification and in such case the more specific classification is to be preferred. Thus merely because a service is more specifically classifiable in one entry does not mean it cannot be classified in any other entry less specifically. Thus the entire premise of the impugned order that since a new service describes a service specifically it cannot be classified in any other service cannot be sustained. Moreover the impugned order does not specifically deal with the possibility of classification of the service provided under Business Support Services(BSS) during the period 01/05/2006 to 30/05/2007 and Development & Supply of content services (DSCS) during the period 01/06/2007 to 15/05/2008. The impugned order also does not give any reasons for treating the service under consideration similar to the service referred in the letter issued by CBEC to Controller of Certifying Authorities to the effect that issuance on digital signature certified by the certifying authorities does not fall under the specified taxable services. As the impugned service is not a speaking order, the matter is remanded for fresh adjudication - appeal allowed by way of remand.
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