https://www.taxtmi.com/caselaws?id=441921 The appeal centered on whether the deduction for delayed supply of WHR boiler could be classified as a declared service under section 66E(e) of the Finance Act 1994. The Tribunal overturned the Commissioner (Appeals)' decision, emphasizing the need for a flow of consideration in agreements involving refraining from an act, tolerating a situation, or performing an act. The lack of provision for consideration in the agreement led to the unsustainable demand by the department. The judgment highlighted the importance of aligning contractual arrangements with specified criteria for determining the levy of service tax on such activities. en-us Fri, 07 Jul 2023 00:00:00 +0530 Sat, 19 Aug 2023 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441921 The appeal centered on whether the deduction for delayed supply of WHR boiler could be classified as a declared service under section 66E(e) of the Finance Act 1994. The Tribunal overturned the Commissioner (Appeals)' decision, emphasizing the need for a flow of consideration in agreements involving refraining from an act, tolerating a situation, or performing an act. The lack of provision for consideration in the agreement led to the unsustainable demand by the department. The judgment highlighted the importance of aligning contractual arrangements with specified criteria for determining the levy of service tax on such activities. Case-Laws Service Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441921