https://www.taxtmi.com/caselaws?id=375800 The Appellate Tribunal CESTAT AHMEDABAD set aside the impugned order demanding service tax, interest, and penalty under Section 76 of the Finance Act, 1994. The Tribunal found that the authorities' presumption regarding the appellant's activities in High Seas Sales was contrary to the actual facts presented. The matter was remanded back to the original adjudicating authority for a fresh decision, emphasizing the importance of proper classification based on factual evidence and adherence to the defined criteria of business auxiliary service. en-us Fri, 01 Feb 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375800 The Appellate Tribunal CESTAT AHMEDABAD set aside the impugned order demanding service tax, interest, and penalty under Section 76 of the Finance Act, 1994. The Tribunal found that the authorities' presumption regarding the appellant's activities in High Seas Sales was contrary to the actual facts presented. The matter was remanded back to the original adjudicating authority for a fresh decision, emphasizing the importance of proper classification based on factual evidence and adherence to the defined criteria of business auxiliary service. Case-Laws Service Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375800