https://www.taxtmi.com/highlights?id=74836 Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the services rendered by the appellant were under BAS, has not bothered to specifically identify the limb provided under various sub-clauses under the definition of BAS. Unless the alleged service is brought under the specific limb provided under the statute, Service Tax cannot be demanded under BAS as such, since BAS is an umbrella under which various services are categorized. en-us Mon, 12 Feb 2024 06:29:16 +0530 Mon, 12 Feb 2024 06:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74836 Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the services rendered by the appellant were under BAS, has not bothered to specifically identify the limb provided under various sub-clauses under the definition of BAS. Unless the alleged service is brought under the specific limb provided under the statute, Service Tax cannot be demanded under BAS as such, since BAS is an umbrella under which various services are categorized. Highlights Service Tax Mon, 12 Feb 2024 06:29:16 +0530 https://www.taxtmi.com/highlights?id=74836