https://www.taxtmi.com/caselaws?id=353170 Service tax demand for the post-01.07.2012 period could not be sustained without examining whether the services fell within the negative list and without properly applying the point of taxation rules. The adjudicating authority had not dealt with the assessee's contention on negative-list coverage, and the Revenue's challenge to the partial dropping of demand also required analysis of when the services were rendered and when consideration was received. In the absence of such consideration, the controversy could not be finally resolved at appellate stage. The impugned orders were set aside and the matter remanded for fresh adjudication after considering the relevant law and granting a hearing to the assessee. en-us Tue, 28 Nov 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353170 Service tax demand for the post-01.07.2012 period could not be sustained without examining whether the services fell within the negative list and without properly applying the point of taxation rules. The adjudicating authority had not dealt with the assessee's contention on negative-list coverage, and the Revenue's challenge to the partial dropping of demand also required analysis of when the services were rendered and when consideration was received. In the absence of such consideration, the controversy could not be finally resolved at appellate stage. The impugned orders were set aside and the matter remanded for fresh adjudication after considering the relevant law and granting a hearing to the assessee. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353170