https://www.taxtmi.com/caselaws?id=756615 CESTAT Allahabad set aside service tax demand on appellant's foreign remittances for design services under reverse charge mechanism. The tribunal held the show cause notice was vague and invalid as it simultaneously classified services under two categories - Design Services and Commercial Industrial Construction Services. The revenue failed to establish that design services were independent and separable from the integrated contract. The tribunal found design charges were part of indivisible contractual arrangement and not standalone taxable services, ruling the artificial segregation impermissible. Appeal allowed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Mon, 05 Aug 2024 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756615 CESTAT Allahabad set aside service tax demand on appellant's foreign remittances for design services under reverse charge mechanism. The tribunal held the show cause notice was vague and invalid as it simultaneously classified services under two categories - Design Services and Commercial Industrial Construction Services. The revenue failed to establish that design services were independent and separable from the integrated contract. The tribunal found design charges were part of indivisible contractual arrangement and not standalone taxable services, ruling the artificial segregation impermissible. Appeal allowed. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756615