https://www.taxtmi.com/caselaws?id=171473 The appeal by M/s. Maini Precision Private Limited against an Order-in-Original for non-payment of service tax on facilitation cost reimbursement was successful. The Commissioner found that the facilitation charges were for providing facilities to the joint venture unit and not for Management Consultancy services as alleged by the department. The demand for service tax under Section 68 was deemed fatal, and it was emphasized that such demands should be raised under Section 73. Consequently, the Order-in-Original was set aside, and the appeal was allowed with consequential relief in favor of M/s. Maini Precision Private Limited. en-us Fri, 20 Aug 2004 00:00:00 +0530 Tue, 21 Jul 2015 14:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171473 The appeal by M/s. Maini Precision Private Limited against an Order-in-Original for non-payment of service tax on facilitation cost reimbursement was successful. The Commissioner found that the facilitation charges were for providing facilities to the joint venture unit and not for Management Consultancy services as alleged by the department. The demand for service tax under Section 68 was deemed fatal, and it was emphasized that such demands should be raised under Section 73. Consequently, the Order-in-Original was set aside, and the appeal was allowed with consequential relief in favor of M/s. Maini Precision Private Limited. Case-Laws Service Tax Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171473