https://www.taxtmi.com/caselaws?id=754887 The CESTAT Ahmedabad held that service tax cannot be levied without consideration being involved between parties. The case involved classification of cargo handling services for sulphuric acid handling. The tribunal found that since no service was provided by the appellant to the other party and no consideration was received, the essential ingredients under Sections 66 and 67 of the Finance Act, 1994 for charging service tax were absent. Following precedents including Commissioner of CGST vs. Edelweiss Financial Services Ltd. upheld by the SC, the tribunal ruled that consideration is mandatory for service tax levy. The department's demand based on notional value was unsustainable. The impugned order was set aside and appeal allowed. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754887 The CESTAT Ahmedabad held that service tax cannot be levied without consideration being involved between parties. The case involved classification of cargo handling services for sulphuric acid handling. The tribunal found that since no service was provided by the appellant to the other party and no consideration was received, the essential ingredients under Sections 66 and 67 of the Finance Act, 1994 for charging service tax were absent. Following precedents including Commissioner of CGST vs. Edelweiss Financial Services Ltd. upheld by the SC, the tribunal ruled that consideration is mandatory for service tax levy. The department's demand based on notional value was unsustainable. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754887