https://www.taxtmi.com/caselaws?id=450564 CESTAT NEW DELHI set aside service tax demand where Commissioner failed to specify the exact nature of taxable services after receiving complete information from appellant. The tribunal found the demand confirmation without specifying service head made it impossible for appellant to defend itself. Regarding second SCN, CESTAT held Commissioner erroneously treated credit notes as amounts received by appellant when these represented amounts paid out. The case was remanded for recalculation of service tax liability on credit notes, with appeal partly allowed, partly rejected, and partly remanded. en-us Thu, 29 Feb 2024 00:00:00 +0530 Fri, 08 Mar 2024 07:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450564 CESTAT NEW DELHI set aside service tax demand where Commissioner failed to specify the exact nature of taxable services after receiving complete information from appellant. The tribunal found the demand confirmation without specifying service head made it impossible for appellant to defend itself. Regarding second SCN, CESTAT held Commissioner erroneously treated credit notes as amounts received by appellant when these represented amounts paid out. The case was remanded for recalculation of service tax liability on credit notes, with appeal partly allowed, partly rejected, and partly remanded. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450564