https://www.taxtmi.com/caselaws?id=173304 The Tribunal set aside the order confirming the demand of Service Tax, remanding the matter for re-examination. The appellant's argument that they only provided testing services, not consultancy, during the disputed period was supported by evidence. The lack of differentiation between consultancy and testing income in the balance sheet was noted, leading to the decision for a fresh review. The appellant was granted an opportunity to present additional evidence, emphasizing the importance of proper differentiation between the services. en-us Tue, 10 Jan 2006 00:00:00 +0530 Sat, 12 Sep 2015 10:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173304 The Tribunal set aside the order confirming the demand of Service Tax, remanding the matter for re-examination. The appellant's argument that they only provided testing services, not consultancy, during the disputed period was supported by evidence. The lack of differentiation between consultancy and testing income in the balance sheet was noted, leading to the decision for a fresh review. The appellant was granted an opportunity to present additional evidence, emphasizing the importance of proper differentiation between the services. Case-Laws Service Tax Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173304