https://www.taxtmi.com/caselaws?id=261930 Service tax demands could not be sustained where the impugned orders classified the same activities on inconsistent factual bases, treating them alternatively as after-sales and customer-support services under Business Auxiliary Service and as warehousing or clearing and forwarding operations under Clearing and Forwarding Agent service. Because the record did not clearly establish the true nature of the services, the basis of classification, or the exemption position, the matter required fresh adjudication. The disputes were remanded to the Adjudicating Authority for reconsideration on a proper factual foundation and after addressing the parties' submissions. en-us Wed, 22 Jul 2015 00:00:00 +0530 Mon, 27 Jul 2015 08:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261930 Service tax demands could not be sustained where the impugned orders classified the same activities on inconsistent factual bases, treating them alternatively as after-sales and customer-support services under Business Auxiliary Service and as warehousing or clearing and forwarding operations under Clearing and Forwarding Agent service. Because the record did not clearly establish the true nature of the services, the basis of classification, or the exemption position, the matter required fresh adjudication. The disputes were remanded to the Adjudicating Authority for reconsideration on a proper factual foundation and after addressing the parties' submissions. Case-Laws Service Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261930