https://www.taxtmi.com/caselaws?id=414289 Taxability of drilling-related work had to be determined contract-wise from the actual scope and execution of each agreement; a summary classification approach was rejected, and that demand was remanded for fresh consideration. Taxability of compressed natural gas as Business Auxiliary Service depended on whether the gas was compressed for marketing or operational use under Chapter Note 5 of Chapter 27; because the factual end use was unclear, that demand was also remanded. Associated commission for local assistance, logistics and liaisoning was not shown to fall within Business Auxiliary Service, so that demand was set aside. Deployment of personnel for the appellant's own contractual work was not shown to be manpower supply service, so that demand was also not sustainable. en-us Thu, 28 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414289 Taxability of drilling-related work had to be determined contract-wise from the actual scope and execution of each agreement; a summary classification approach was rejected, and that demand was remanded for fresh consideration. Taxability of compressed natural gas as Business Auxiliary Service depended on whether the gas was compressed for marketing or operational use under Chapter Note 5 of Chapter 27; because the factual end use was unclear, that demand was also remanded. Associated commission for local assistance, logistics and liaisoning was not shown to fall within Business Auxiliary Service, so that demand was set aside. Deployment of personnel for the appellant's own contractual work was not shown to be manpower supply service, so that demand was also not sustainable. Case-Laws Service Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414289