https://www.taxtmi.com/caselaws?id=754240 CESTAT Chennai held that revenue failed to prove the true nature of relationship between appellant and workers to establish employer-employee status for service tax classification purposes. The court noted that determining employee status requires examining specific contract provisions and working arrangements, not merely invoices or payments. Without proving the disputed activity's nature, questions of extended period and penalty imposition were irrelevant. The impugned order was set aside and appeal allowed, as revenue's case relied on assumptions rather than evidence of actual employment relationship. en-us Wed, 19 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754240 CESTAT Chennai held that revenue failed to prove the true nature of relationship between appellant and workers to establish employer-employee status for service tax classification purposes. The court noted that determining employee status requires examining specific contract provisions and working arrangements, not merely invoices or payments. Without proving the disputed activity's nature, questions of extended period and penalty imposition were irrelevant. The impugned order was set aside and appeal allowed, as revenue's case relied on assumptions rather than evidence of actual employment relationship. Case-Laws Service Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754240