https://www.taxtmi.com/caselaws?id=437800 The Tribunal set aside the Order-In-Original, ruling in favor of the appellant in a case concerning the assessment of Service Tax under Business Auxiliary Services (BAS). The appellant successfully argued that the burden of proof lies with the department, and the show cause notice lacked specific details justifying the tax liability. The Tribunal found that the activities were more aligned with works contract services rather than BAS, emphasizing the importance of clear classification and concrete evidence in tax assessments. 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 The Tribunal set aside the Order-In-Original, ruling in favor of the appellant in a case concerning the assessment of Service Tax under Business Auxiliary Services (BAS). The appellant successfully argued that the burden of proof lies with the department, and the show cause notice lacked specific details justifying the tax liability. The Tribunal found that the activities were more aligned with works contract services rather than BAS, emphasizing the importance of clear classification and concrete evidence in tax assessments. Case-Laws Service Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437800