https://www.taxtmi.com/caselaws?id=430669 Service tax on services allegedly received from foreign consignment agents could not be sustained on the existing findings because the adjudicating authority had not examined whether the services were actually received in India, had not properly classified the services, and had not addressed the claimed exemption. Since liability under the charging framework for services received from outside India depended on these unresolved factual and legal questions, the controversy required fresh examination. The matter was remanded for de novo adjudication on all issues, with an opportunity of hearing to the appellant. en-us Wed, 23 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 08:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430669 Service tax on services allegedly received from foreign consignment agents could not be sustained on the existing findings because the adjudicating authority had not examined whether the services were actually received in India, had not properly classified the services, and had not addressed the claimed exemption. Since liability under the charging framework for services received from outside India depended on these unresolved factual and legal questions, the controversy required fresh examination. The matter was remanded for de novo adjudication on all issues, with an opportunity of hearing to the appellant. Case-Laws Service Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430669