https://www.taxtmi.com/caselaws?id=345135 The Tribunal allowed the appeals of the assessee, emphasizing that tax liability under the Finance Act, 1994 must be based on the provision of specific services and not just the transfer of money. The judgment highlighted the importance of evidence in establishing tax liability and clarified the distinction between different taxable services under the Act. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345135 The Tribunal allowed the appeals of the assessee, emphasizing that tax liability under the Finance Act, 1994 must be based on the provision of specific services and not just the transfer of money. The judgment highlighted the importance of evidence in establishing tax liability and clarified the distinction between different taxable services under the Act. Case-Laws Service Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345135