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2018 (9) TMI 658 - AT - Service TaxReverse charge mechanism - service of Technical Testing, Business Exhibition And Legal Consultancy services received from abroad - section 66A of Finance Act, 1994 read with section 2(1)d(iv) of Service Tax Rules, 1994 - scope of SCN - Held that:- We find in the SCN that the service in question were not explicitly classified under particular head, moreover the adjudicating authority in the Order in Original also not decided the classification of the service, since the issue of classification depends on the nature of service, the adjudicating authority should have verified all the documents and come to the conclusion that what should be the classification of the service. The matter needs to be re-considered by the Original Authority - appeal allowed by way of remand.
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