https://www.taxtmi.com/caselaws?id=312531 Service tax could not be demanded under Business Support Service where the records showed that no amount had been received under the marketing agency agreement. On that factual foundation, the alleged taxable consideration, including reimbursed freight, was absent, so the demand failed and the impugned order was set aside in favour of the assessee. en-us Mon, 25 Sep 2023 00:00:00 +0530 Fri, 23 Feb 2024 05:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312531 Service tax could not be demanded under Business Support Service where the records showed that no amount had been received under the marketing agency agreement. On that factual foundation, the alleged taxable consideration, including reimbursed freight, was absent, so the demand failed and the impugned order was set aside in favour of the assessee. Case-Laws Service Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312531