https://www.taxtmi.com/highlights?id=67871 Levy of service tax - agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act - The Circular emphasizes that there has to be an express or implied agreement to do or abstain from doing something against payment of consideration for a taxable supply to exist and such an act or a situation cannot be imagined or presumed to exist merely because there is a flow of money from one party to another - Demand set aside - AT en-us Tue, 24 Jan 2023 10:10:46 +0530 Tue, 24 Jan 2023 10:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67871 Levy of service tax - agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act - The Circular emphasizes that there has to be an express or implied agreement to do or abstain from doing something against payment of consideration for a taxable supply to exist and such an act or a situation cannot be imagined or presumed to exist merely because there is a flow of money from one party to another - Demand set aside - AT Highlights Service Tax Tue, 24 Jan 2023 10:10:46 +0530 https://www.taxtmi.com/highlights?id=67871