https://www.taxtmi.com/caselaws?id=415417 The Tribunal allowed the appeal, setting aside the order and concluding that ship broking services were not taxable under "Business Auxiliary Services." The appellant, a shipping line, was granted a refund of the service tax paid, totaling Rs. 1,66,97,724, for the period April 2007 to June 2012. The Tribunal emphasized that the burden of proof for classification and taxability rested on the Revenue, which failed to provide alternative classifications in the Show-cause Notice. The appellant's evidence, including a Chartered Accountant's certificate and financial statements, supported the claim against unjust enrichment. en-us Fri, 03 Dec 2021 00:00:00 +0530 Mon, 06 Dec 2021 09:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415417 The Tribunal allowed the appeal, setting aside the order and concluding that ship broking services were not taxable under "Business Auxiliary Services." The appellant, a shipping line, was granted a refund of the service tax paid, totaling Rs. 1,66,97,724, for the period April 2007 to June 2012. The Tribunal emphasized that the burden of proof for classification and taxability rested on the Revenue, which failed to provide alternative classifications in the Show-cause Notice. The appellant's evidence, including a Chartered Accountant's certificate and financial statements, supported the claim against unjust enrichment. Case-Laws Service Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415417