https://www.taxtmi.com/caselaws?id=32501 The department appealed against the dropped demands related to services received, arguing for taxability. The assessee appealed against the confirmed demand and penalty, relying on precedents to contest tax liability. The Appellate Tribunal CESTAT, New Delhi, allowed the assessee's appeal based on the Hindustan Zinc Ltd. case, rejecting the department's appeal. The judgment emphasized that tax liability cannot solely rely on private agreements, highlighting the legal principles governing service tax demands for services received before a specified date. en-us Thu, 25 Sep 2008 00:00:00 +0530 Sun, 29 Mar 2009 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32501 The department appealed against the dropped demands related to services received, arguing for taxability. The assessee appealed against the confirmed demand and penalty, relying on precedents to contest tax liability. The Appellate Tribunal CESTAT, New Delhi, allowed the assessee's appeal based on the Hindustan Zinc Ltd. case, rejecting the department's appeal. The judgment emphasized that tax liability cannot solely rely on private agreements, highlighting the legal principles governing service tax demands for services received before a specified date. Case-Laws Service Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32501