https://www.taxtmi.com/caselaws?id=755329 The CESTAT New Delhi dismissed the appeal challenging service tax liability demands. The appellant, a limited company, acknowledged liability for security agency services received under reverse charge mechanism. Regarding legal fees, the court found payments were for renewal, inspection, and boiler deposits, not qualifying as advisory services. For commission payments to directors, the court held that audit balance sheet groupings had achieved finality without contrary evidence. The appellant's replies to show cause notice were considered, but absence of supporting documentation resulted in confirmation of all demands and dismissal of appeal. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755329 The CESTAT New Delhi dismissed the appeal challenging service tax liability demands. The appellant, a limited company, acknowledged liability for security agency services received under reverse charge mechanism. Regarding legal fees, the court found payments were for renewal, inspection, and boiler deposits, not qualifying as advisory services. For commission payments to directors, the court held that audit balance sheet groupings had achieved finality without contrary evidence. The appellant's replies to show cause notice were considered, but absence of supporting documentation resulted in confirmation of all demands and dismissal of appeal. Case-Laws Service Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755329