https://www.taxtmi.com/caselaws?id=751495 CESTAT Chandigarh allowed the appeal regarding recovery of service tax with interest and penalty under Business Auxiliary Service category. The Tribunal found that facts, law, and binding judicial precedents on identical issues were not properly appreciated, violating natural justice principles. Following precedent from M/S S.R. Medical Agencies case, the Tribunal held that various benches consistently ruled assessees are not liable for service tax under Business Auxiliary Service category. The impugned order was deemed unsustainable in law and set aside. en-us Tue, 16 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 08:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751495 CESTAT Chandigarh allowed the appeal regarding recovery of service tax with interest and penalty under Business Auxiliary Service category. The Tribunal found that facts, law, and binding judicial precedents on identical issues were not properly appreciated, violating natural justice principles. Following precedent from M/S S.R. Medical Agencies case, the Tribunal held that various benches consistently ruled assessees are not liable for service tax under Business Auxiliary Service category. The impugned order was deemed unsustainable in law and set aside. Case-Laws Service Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751495