https://www.taxtmi.com/caselaws?id=348311 The Tribunal dismissed Revenue's appeal against dropping demand proceedings for service tax under "business auxiliary service." It found that the work undertaken by the respondent in the SOC-VRC project was sovereign in nature, directly linked to the statutory obligations of the government, and not falling under taxable services. The Tribunal emphasized the lack of clarity on the client-recipient relationship and upheld the impugned order, citing relevant case laws and judgments. Consequently, the Tribunal dismissed the Revenue's appeals and miscellaneous applications. en-us Mon, 14 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348311 The Tribunal dismissed Revenue's appeal against dropping demand proceedings for service tax under "business auxiliary service." It found that the work undertaken by the respondent in the SOC-VRC project was sovereign in nature, directly linked to the statutory obligations of the government, and not falling under taxable services. The Tribunal emphasized the lack of clarity on the client-recipient relationship and upheld the impugned order, citing relevant case laws and judgments. Consequently, the Tribunal dismissed the Revenue's appeals and miscellaneous applications. Case-Laws Service Tax Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348311