https://www.taxtmi.com/caselaws?id=754242 CESTAT Ahmedabad allowed the appeal by remand in a service tax classification dispute. The appellant provided legal consultancy services related to labour law, which CESTAT held was prima facie classifiable as legal services rather than business auxiliary services. As service recipient, appellant was not liable for service tax payment. Lower authorities failed to properly verify documentary evidence and incorrectly rejected appellant's claim that service tax was already paid by service recipient. CESTAT emphasized that service tax cannot be recovered twice on the same service regardless of classification, and remanded the matter to Adjudicating Authority for reconsideration with proper verification of agreements, invoices, and supporting documents. en-us Wed, 19 Jun 2024 00:00:00 +0530 Thu, 20 Jun 2024 08:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754242 CESTAT Ahmedabad allowed the appeal by remand in a service tax classification dispute. The appellant provided legal consultancy services related to labour law, which CESTAT held was prima facie classifiable as legal services rather than business auxiliary services. As service recipient, appellant was not liable for service tax payment. Lower authorities failed to properly verify documentary evidence and incorrectly rejected appellant's claim that service tax was already paid by service recipient. CESTAT emphasized that service tax cannot be recovered twice on the same service regardless of classification, and remanded the matter to Adjudicating Authority for reconsideration with proper verification of agreements, invoices, and supporting documents. Case-Laws Service Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754242