https://www.taxtmi.com/caselaws?id=755778 CESTAT Allahabad upheld rejection of appellant's refund claim for service tax paid on business auxiliary services provided to SOLCIL. The tribunal found that appellant's services did not qualify for exemption under Notification No 25/2012-ST as they were not auxiliary education services to educational institutions. Both service provider and recipient were in taxable territory, making service tax levy correct. Appellant failed to clarify the exact nature of transactions or demonstrate eligibility for claimed exemption, justifying the refund rejection. en-us Mon, 15 Jul 2024 00:00:00 +0530 Fri, 19 Jul 2024 07:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755778 CESTAT Allahabad upheld rejection of appellant's refund claim for service tax paid on business auxiliary services provided to SOLCIL. The tribunal found that appellant's services did not qualify for exemption under Notification No 25/2012-ST as they were not auxiliary education services to educational institutions. Both service provider and recipient were in taxable territory, making service tax levy correct. Appellant failed to clarify the exact nature of transactions or demonstrate eligibility for claimed exemption, justifying the refund rejection. Case-Laws Service Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755778