https://www.taxtmi.com/caselaws?id=202561 A demand and associated penalties based solely on a Board circular treating the activity as business auxiliary service could not survive after that circular had been set aside by the High Court and remained unstayed. With no material showing any stay or reversal by the Supreme Court, the foundation for the show cause notice failed, and the Commissioner's order dropping the proceedings was found to be free from infirmity. The department's challenge was rejected, and the order in favour of the assessee was left undisturbed. en-us Fri, 28 Jan 2011 00:00:00 +0530 Tue, 12 Jan 2016 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202561 A demand and associated penalties based solely on a Board circular treating the activity as business auxiliary service could not survive after that circular had been set aside by the High Court and remained unstayed. With no material showing any stay or reversal by the Supreme Court, the foundation for the show cause notice failed, and the Commissioner's order dropping the proceedings was found to be free from infirmity. The department's challenge was rejected, and the order in favour of the assessee was left undisturbed. Case-Laws Service Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202561