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2024 (4) TMI 68 - AT - Service TaxClassification of services - Commercial or Industrial Construction services or Erection, Commissioning or Installation Services - benefit of abatement under N/N. 1/2006-ST - period for the April 2010 to March 2011 and 2011-12 - HELD THAT:- On the similar issue this Tribunal in WESTERN CORROSION CONTROLLER VERSUS C.C.E. & S.T. -VADODARA-I [2022 (1) TMI 450 - CESTAT AHMEDABAD] remanded the matter to the Original Adjudicating authority. Following the same with regard to the present controversy also, with the similar observations, the matter remanded to the Original Adjudicating authority. The appeal is allowed by way of remand to the adjudicating authority for deciding afresh.
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