https://www.taxtmi.com/caselaws?id=450008 Service tax demand under support services of business and commerce was found unsustainable because, on identical facts in the appellant's own earlier case, the Tribunal had recorded that no consideration was received for marketing and consignment agency services. Applying that same reasoning, the demand could not stand where no amount had been received towards the alleged taxable service. The impugned demand was set aside, with consequential relief to the appellant. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450008 Service tax demand under support services of business and commerce was found unsustainable because, on identical facts in the appellant's own earlier case, the Tribunal had recorded that no consideration was received for marketing and consignment agency services. Applying that same reasoning, the demand could not stand where no amount had been received towards the alleged taxable service. The impugned demand was set aside, with consequential relief to the appellant. Case-Laws Service Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450008