https://www.taxtmi.com/caselaws?id=351746 The Appellate Tribunal set aside the original authority's decision, ruling in favor of the appellant, a Chartered Accountant firm. The Tribunal clarified that the appellant provided services to M/s.DHS and not directly to the audited companies, emphasizing the absence of a tripartite arrangement. It was determined that the appellant did not fall under the definition of providing Business Auxiliary Service (BAS) as per the Finance Act, 1994. Consequently, the Tribunal found the original tax liability assessment legally unsustainable and allowed the appeal with any necessary consequential relief. en-us Thu, 07 Sep 2017 00:00:00 +0530 Fri, 01 Dec 2017 07:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351746 The Appellate Tribunal set aside the original authority's decision, ruling in favor of the appellant, a Chartered Accountant firm. The Tribunal clarified that the appellant provided services to M/s.DHS and not directly to the audited companies, emphasizing the absence of a tripartite arrangement. It was determined that the appellant did not fall under the definition of providing Business Auxiliary Service (BAS) as per the Finance Act, 1994. Consequently, the Tribunal found the original tax liability assessment legally unsustainable and allowed the appeal with any necessary consequential relief. Case-Laws Service Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351746