https://www.taxtmi.com/caselaws?id=450719 CESTAT Kolkata set aside service tax demand of Rs.2,69,401/- against appellant for 2006-07 to 2009-10. The tribunal held the SCN was vague as it failed to specify the particular service category under which tax was demanded, making the demand unsustainable. Additionally, no service tax was payable on insurance commission from Bajaj Alliance per Board Circular, reimbursements where appellant acted as pure agent, or TDS refunds as no provision exists under service tax act. Consequently, interest and penalty demands were also unsustainable. Appeal allowed. en-us Wed, 06 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450719 CESTAT Kolkata set aside service tax demand of Rs.2,69,401/- against appellant for 2006-07 to 2009-10. The tribunal held the SCN was vague as it failed to specify the particular service category under which tax was demanded, making the demand unsustainable. Additionally, no service tax was payable on insurance commission from Bajaj Alliance per Board Circular, reimbursements where appellant acted as pure agent, or TDS refunds as no provision exists under service tax act. Consequently, interest and penalty demands were also unsustainable. Appeal allowed. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450719