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2018 (12) TMI 616 - AT - Service TaxPrinciples of natural justice - Classification of services - supply of tangible goods service or GTA Service? - Held that:- The request of the appellant is to allow them to place evidences to show that the services were rendered in Navi Mumbai SEZ area and also the services provided by them are classifiable under port services and not under supply of tangible goods service; the Revenue's contention is that the Ld. Commissioner following the precedent which has been subsequently overruled by the higher forum, dropped the demands - the matters need to be remanded to the adjudicating authority - appeal allowed by way of remand.
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