https://www.taxtmi.com/caselaws?id=77416 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal by remanding the matter to the original authority for further verification based on a decision by the Larger Bench. The Tribunal held that no Service Tax was payable for procuring orders as the activity was limited to that. The absence of a written agreement did not impact the decision, emphasizing the focus on the nature of services provided rather than formalities. The ruling clarified the importance of assessing actual services rendered to determine tax liability accurately. en-us Thu, 01 Jul 2010 00:00:00 +0530 Thu, 22 Dec 2011 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77416 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal by remanding the matter to the original authority for further verification based on a decision by the Larger Bench. The Tribunal held that no Service Tax was payable for procuring orders as the activity was limited to that. The absence of a written agreement did not impact the decision, emphasizing the focus on the nature of services provided rather than formalities. The ruling clarified the importance of assessing actual services rendered to determine tax liability accurately. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77416