https://www.taxtmi.com/caselaws?id=339073 Service tax liability could not be fastened on an incorrect statutory characterisation where the governing scheme and notifications showed that the board continued as a State department until the formal notification under the 2007 Adhiniyam brought the new corporate body into existence. The HC held that the assessment treating the petitioner as an autonomous body was unsustainable because the earlier legal position and relevant notifications were not properly considered. The assessment order was quashed and the matter remanded to the assessing authority for reconsideration in accordance with law. en-us Mon, 06 Feb 2017 00:00:00 +0530 Tue, 04 Sep 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339073 Service tax liability could not be fastened on an incorrect statutory characterisation where the governing scheme and notifications showed that the board continued as a State department until the formal notification under the 2007 Adhiniyam brought the new corporate body into existence. The HC held that the assessment treating the petitioner as an autonomous body was unsustainable because the earlier legal position and relevant notifications were not properly considered. The assessment order was quashed and the matter remanded to the assessing authority for reconsideration in accordance with law. Case-Laws Service Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339073