https://www.taxtmi.com/caselaws?id=437800 A service tax notice must clearly link the underlying transactions to the charging provision; a bald assertion that receipts are taxable as service charges is insufficient, so a vague notice cannot sustain the demand. Composite turnkey construction contracts involving both goods and labour are not Business Auxiliary Services merely because related receipts are described as service charges; they fall within works contract activity and, for the relevant period, the works contract entry was not yet applicable to justify levy under BAS. The impugned demand was therefore not sustainable on either the notice or merits. en-us Thu, 11 May 2023 00:00:00 +0530 Tue, 16 May 2023 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437800 A service tax notice must clearly link the underlying transactions to the charging provision; a bald assertion that receipts are taxable as service charges is insufficient, so a vague notice cannot sustain the demand. Composite turnkey construction contracts involving both goods and labour are not Business Auxiliary Services merely because related receipts are described as service charges; they fall within works contract activity and, for the relevant period, the works contract entry was not yet applicable to justify levy under BAS. The impugned demand was therefore not sustainable on either the notice or merits. Case-Laws Service Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437800