https://www.taxtmi.com/caselaws?id=357356 The Tribunal allowed the appeal of M/s. Elephants Lashing, setting aside the tax liability imposed under 'business auxiliary services' taxable under section 65(105) (zzb) of Finance Act, 1994. The Tribunal emphasized the necessity of correctly identifying the specific characteristics of the service provided by the appellant and the presence of a third party in the transaction for tax liability under the relevant provisions. The appellant's argument that they did not offer any taxable service was accepted, highlighting the importance of accurately determining taxable activities for liability determination. en-us Tue, 23 Jan 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357356 The Tribunal allowed the appeal of M/s. Elephants Lashing, setting aside the tax liability imposed under 'business auxiliary services' taxable under section 65(105) (zzb) of Finance Act, 1994. The Tribunal emphasized the necessity of correctly identifying the specific characteristics of the service provided by the appellant and the presence of a third party in the transaction for tax liability under the relevant provisions. The appellant's argument that they did not offer any taxable service was accepted, highlighting the importance of accurately determining taxable activities for liability determination. Case-Laws Service Tax Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357356