https://www.taxtmi.com/caselaws?id=244220 The Tribunal directed a de novo adjudication regarding the classification of services as Business Support Service for liability of service tax, rejecting the Revenue's demand notice. In the subsequent proceedings, the Tribunal upheld the tax liability and penalty imposition, emphasizing the need for pre-deposit due to lack of clarity on consideration received in foreign exchange. Despite the applicant's claims of exporting services and receiving foreign exchange, the Tribunal found insufficient evidence and ordered a pre-deposit of Rs.10 lakhs, stressing the importance of providing adequate records to support their assertions. en-us Mon, 13 Jan 2014 00:00:00 +0530 Thu, 20 Feb 2014 14:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244220 The Tribunal directed a de novo adjudication regarding the classification of services as Business Support Service for liability of service tax, rejecting the Revenue's demand notice. In the subsequent proceedings, the Tribunal upheld the tax liability and penalty imposition, emphasizing the need for pre-deposit due to lack of clarity on consideration received in foreign exchange. Despite the applicant's claims of exporting services and receiving foreign exchange, the Tribunal found insufficient evidence and ordered a pre-deposit of Rs.10 lakhs, stressing the importance of providing adequate records to support their assertions. Case-Laws Service Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244220