https://www.taxtmi.com/caselaws?id=375800 Service tax demand under Business Auxiliary Service could not be sustained where the impugned order proceeded on a factual basis inconsistent with the appellant's case and the record. The order treated the transactions as high seas sales and assumed the appellant was procuring goods for clients, while the appellant maintained that the documentation charges related to valves manufactured and supplied by it. The classification analysis was also incomplete because the specific clause of the Business Auxiliary Service definition was not clearly identified. The matter therefore required remand for fresh adjudication on the correct facts and the precise statutory basis for the demand. en-us Fri, 01 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375800 Service tax demand under Business Auxiliary Service could not be sustained where the impugned order proceeded on a factual basis inconsistent with the appellant's case and the record. The order treated the transactions as high seas sales and assumed the appellant was procuring goods for clients, while the appellant maintained that the documentation charges related to valves manufactured and supplied by it. The classification analysis was also incomplete because the specific clause of the Business Auxiliary Service definition was not clearly identified. The matter therefore required remand for fresh adjudication on the correct facts and the precise statutory basis for the demand. Case-Laws Service Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375800