https://www.taxtmi.com/caselaws?id=432760 The Tribunal set aside the order confirming service tax, interest, and penalties imposed on the Appellant for amounts received under a purchase agreement, ruling in favor of the Appellant. It found that the amounts were for the sale of manufactured goods, not for services subject to service tax. The Tribunal emphasized the absence of elements required for levying service tax and granted consequential relief, concluding that the agreement primarily involved the manufacture and sale of goods exempt from service tax. en-us Mon, 19 Dec 2022 00:00:00 +0530 Thu, 12 Jan 2023 21:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432760 The Tribunal set aside the order confirming service tax, interest, and penalties imposed on the Appellant for amounts received under a purchase agreement, ruling in favor of the Appellant. It found that the amounts were for the sale of manufactured goods, not for services subject to service tax. The Tribunal emphasized the absence of elements required for levying service tax and granted consequential relief, concluding that the agreement primarily involved the manufacture and sale of goods exempt from service tax. Case-Laws Service Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432760