https://www.taxtmi.com/caselaws?id=389972 The Tribunal allowed the appeals, setting aside the demand for service tax under section 65(105) (zzzh) of the Finance Act, 1994 and explanation to Section 65 (105) (zzzu). The decision was based on the reliance on a previous High Court judgment as the Apex Court had not set it aside. This case emphasizes the importance of legal precedents and the impact of higher court decisions on lower court rulings, highlighting the need to adhere to established legal principles until overturned by a superior court. en-us Fri, 29 Nov 2019 00:00:00 +0530 Fri, 20 Dec 2019 11:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389972 The Tribunal allowed the appeals, setting aside the demand for service tax under section 65(105) (zzzh) of the Finance Act, 1994 and explanation to Section 65 (105) (zzzu). The decision was based on the reliance on a previous High Court judgment as the Apex Court had not set it aside. This case emphasizes the importance of legal precedents and the impact of higher court decisions on lower court rulings, highlighting the need to adhere to established legal principles until overturned by a superior court. Case-Laws Service Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389972