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2018 (4) TMI 674 - AT - Service TaxClassification of services - service of Painting of EHV Line Tower, Aluminium Equipment structure, providing earth pits etc. to Maharashtra State Electrical Transmission Co. Ltd. - classifiable under the category of “Management, Maintenance or Repair Service” or Erection, Commission or Installation Service? - validity of SCN - Held that: - no proper reason and discussion has been made for classification of services in both the heads. On one hand the adjudicating authority viewed that the non-payment was due to lack of professional assistance and on the other hand the larger period of limitation has been invoked and penalty imposed - impugned order is thus cryptic and erroneous. Matter remanded to decide the same afresh after giving the opportunity to the Appellant - appeal allowed by way of remand.
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