https://www.taxtmi.com/caselaws?id=450779 Reverse charge liability depends on the service category, the recipient's statutory coverage, and the applicable notification; where the record does not establish that the supplied service falls within the notified reverse charge entry, the demand cannot stand. On the facts discussed, the demands relating to blasting and painting, consultancy charges, and repair and maintenance were held unsustainable because the supporting documents were not properly verified and the asserted taxable classification was not proved. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450779 Reverse charge liability depends on the service category, the recipient's statutory coverage, and the applicable notification; where the record does not establish that the supplied service falls within the notified reverse charge entry, the demand cannot stand. On the facts discussed, the demands relating to blasting and painting, consultancy charges, and repair and maintenance were held unsustainable because the supporting documents were not properly verified and the asserted taxable classification was not proved. Case-Laws Service Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450779