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        Service Tax

        Nature of services can not be decided on the basis of...

        Service Nature Requires Evidence, Not Just Registration Certificates, to Determine Actual Services Rendered by Assessee.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Nature of services can not be decided on the basis of registration certificate - The nature of service rendered by the assessee is a question of fact decided on the basis of actual nature of service to be ascertained on the basis of the evidence collected in that regard.... – AT
                                Note: It is a system-generated summary and is for quick reference only.
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