https://www.taxtmi.com/caselaws?id=420067 The Tribunal upheld the classification of the appellant's activity under Business Auxiliary Service (BAS) and dismissed the appeal. The appellant's argument for classification under Works Contract Service (WCS) was rejected due to the lack of transfer of property in goods and the nature of the job work. The impugned order was affirmed, and the appeal was dismissed, confirming the liability to service tax under BAS. en-us Thu, 24 Mar 2022 00:00:00 +0530 Wed, 04 May 2022 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420067 The Tribunal upheld the classification of the appellant's activity under Business Auxiliary Service (BAS) and dismissed the appeal. The appellant's argument for classification under Works Contract Service (WCS) was rejected due to the lack of transfer of property in goods and the nature of the job work. The impugned order was affirmed, and the appeal was dismissed, confirming the liability to service tax under BAS. Case-Laws Service Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420067