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TMI Blog2018 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. Counsel the issue of classification was neither before the Commissioner (Appeals) nor has he decided the same. Therefore we are of the view that the first issue of classification needs to be decided only thereafter the demand could be finalized - appeal allowed by way of remand. - ST/85764/2015 - A/86044/2018 - Dated:- 17-4-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. C,J. Mathew, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and was charging service tax against the service rendered by them but failed to deposit the same to the Government. Accordingly show cause notice was issued which was culminated into adjudication order whereby the adjudicating authority confirmed the demand of service tax of ₹ 40,78,329/- under the category of Business Auxiliary Service and demand of ₹ 88,502/- was confirmed under GT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct and legal. On the query from the bench whether the issue of classification was raised before the Commissioner (Appeals). He fairly accept that the issue of classification could not be raised before the Commissioner (Appeals), however this being a pure question of law can be raised at any stage. 3. Shri Dilip Shinde, Ld. Assistant Commissioner (A. R.) appearing on behalf of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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