https://www.taxtmi.com/caselaws?id=443516 Supplying and operating Steam Generating Units with manpower and allied operational support at ONGC sites was treated as outside Business Auxiliary Service for the relevant pre-amendment period. The service arrangement did not fit the taxable category relied upon by the department, so the service tax demand could not be sustained. The activity was therefore not liable to service tax on the basis alleged. en-us Thu, 14 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443516 Supplying and operating Steam Generating Units with manpower and allied operational support at ONGC sites was treated as outside Business Auxiliary Service for the relevant pre-amendment period. The service arrangement did not fit the taxable category relied upon by the department, so the service tax demand could not be sustained. The activity was therefore not liable to service tax on the basis alleged. Case-Laws Service Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443516