https://www.taxtmi.com/caselaws?id=450625 The CESTAT New Delhi allowed the appeal against service tax demand on advances received from customers. The Adjudicating Authority failed to identify the specific taxable service for which advances were received, violating twin conditions requiring identification of particular service rendered and payment received. The Commissioner erroneously concluded that 10% of receipts (beyond air travel agency services) constituted taxable advances without establishing specific services provided. The Tribunal held that service tax cannot be imposed without identifying exact services and consideration received, citing precedent that deficient show cause notices violate natural justice principles. The impugned order was set aside as legally unsustainable. en-us Thu, 07 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450625 The CESTAT New Delhi allowed the appeal against service tax demand on advances received from customers. The Adjudicating Authority failed to identify the specific taxable service for which advances were received, violating twin conditions requiring identification of particular service rendered and payment received. The Commissioner erroneously concluded that 10% of receipts (beyond air travel agency services) constituted taxable advances without establishing specific services provided. The Tribunal held that service tax cannot be imposed without identifying exact services and consideration received, citing precedent that deficient show cause notices violate natural justice principles. The impugned order was set aside as legally unsustainable. Case-Laws Service Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450625