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2024 (2) TMI 81 - CESTAT MUMBAISeeking consideration of additional grounds - classification of the services - works contract service or dredging service? - HELD THAT:- The learned adjudicating authority has not addressed to the submissions made by the appellants, which were to the effect that the service tax liability should appropriately be confirmed under the works contract service and not dredging service and service tax liability, if any, should be recovered or computed on the basis of the work executed by the subcontractor, who had actually executed the assigned task. Since those vital aspects have not been dealt with by the adjudicating authority, the matter arising out of the present impugned orders should go back to the original authority for a fresh fact finding on the issues, especially raised by the appellants, at this juncture. Therefore, by setting aside the impugned orders, the matter arising out of the present dispute is remanded back to the original authority for a fresh fact finding on all the issues involved - all the appeals filed by the assessee-appellants and the Revenue are allowed by way of remand.
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