https://www.taxtmi.com/caselaws?id=257244 The Tribunal found that the Commissioner's decision to classify services as 'Business Auxiliary Service' lacked sustainability. It noted that the issue of 'Business Support Service' classification was not raised and emphasized that the responsibility for tax assessment and Cenvat credit lies with the service provider, not the receiver. The Tribunal held the impugned order was unsustainable, waived pre-deposit of dues, and granted a stay on recovery. The decision highlighted procedural aspects of tax assessment and credit entitlement, stressing the differing roles of service providers and receivers in such matters. en-us Thu, 06 Feb 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257244 The Tribunal found that the Commissioner's decision to classify services as 'Business Auxiliary Service' lacked sustainability. It noted that the issue of 'Business Support Service' classification was not raised and emphasized that the responsibility for tax assessment and Cenvat credit lies with the service provider, not the receiver. The Tribunal held the impugned order was unsustainable, waived pre-deposit of dues, and granted a stay on recovery. The decision highlighted procedural aspects of tax assessment and credit entitlement, stressing the differing roles of service providers and receivers in such matters. Case-Laws Service Tax Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257244