https://www.taxtmi.com/caselaws?id=371963 Service tax demand cannot be sustained merely because payments were received from the service recipient; the Revenue must identify the specific taxable service and link the receipt to that taxable activity. Where the record shows that part of the activity involved exempted or non-taxable services and supply of goods, and the show cause notice does not specify any service category, the demand fails for want of evidence that the entire consideration represented taxable services. On that basis, the demand was held unsustainable and the Revenue's appeal was rejected. en-us Thu, 06 Dec 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371963 Service tax demand cannot be sustained merely because payments were received from the service recipient; the Revenue must identify the specific taxable service and link the receipt to that taxable activity. Where the record shows that part of the activity involved exempted or non-taxable services and supply of goods, and the show cause notice does not specify any service category, the demand fails for want of evidence that the entire consideration represented taxable services. On that basis, the demand was held unsustainable and the Revenue's appeal was rejected. Case-Laws Service Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371963