https://www.taxtmi.com/highlights?id=78657 CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy service related to labor law, potentially falling under legal services or Manpower Supply Service. The lower authorities failed to properly assess facts and evidence. The claim that the service recipient paid service tax was dismissed based on incomplete verification. The appellant cannot be doubly liable for service tax if the recipient has already paid. The case was remanded for further review by the Adjudicating Authority. en-us Thu, 20 Jun 2024 10:40:48 +0530 Thu, 20 Jun 2024 10:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78657 CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy service related to labor law, potentially falling under legal services or Manpower Supply Service. The lower authorities failed to properly assess facts and evidence. The claim that the service recipient paid service tax was dismissed based on incomplete verification. The appellant cannot be doubly liable for service tax if the recipient has already paid. The case was remanded for further review by the Adjudicating Authority. Highlights Service Tax Thu, 20 Jun 2024 10:40:48 +0530 https://www.taxtmi.com/highlights?id=78657