https://www.taxtmi.com/caselaws?id=354281 The Appellate Tribunal CESTAT ALLAHABAD set aside the service tax demand against the appellant for providing 'Business Auxiliary Services' to a Thermal Power Station. The Tribunal emphasized the need to determine the party responsible for the service tax liability before assessing whether the activity constituted manufacturing. The case was remanded to the Original Adjudicating Authority for a detailed examination of the subcontracting arrangement to clarify the service tax obligations, ensuring procedural fairness and legal clarity. en-us Tue, 28 Nov 2017 00:00:00 +0530 Tue, 23 Jan 2018 08:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354281 The Appellate Tribunal CESTAT ALLAHABAD set aside the service tax demand against the appellant for providing 'Business Auxiliary Services' to a Thermal Power Station. The Tribunal emphasized the need to determine the party responsible for the service tax liability before assessing whether the activity constituted manufacturing. The case was remanded to the Original Adjudicating Authority for a detailed examination of the subcontracting arrangement to clarify the service tax obligations, ensuring procedural fairness and legal clarity. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354281