https://www.taxtmi.com/caselaws?id=763160 CESTAT Ahmedabad set aside service tax demands on construction services, supply of tangible goods, GTA services, and manpower recruitment. The tribunal held that the department's approach of determining taxability based on income tax treatment and balance sheet nomenclature was incorrect. For transportation services using appellant's own trucks without collecting tax or issuing consignment notes, the activity was not taxable under Finance Act provisions. The revenue failed to discharge burden of proving provision of taxable services with reliable material. Appellant's threshold exemption claim was upheld. Appeal allowed entirely. en-us Tue, 03 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763160 CESTAT Ahmedabad set aside service tax demands on construction services, supply of tangible goods, GTA services, and manpower recruitment. The tribunal held that the department's approach of determining taxability based on income tax treatment and balance sheet nomenclature was incorrect. For transportation services using appellant's own trucks without collecting tax or issuing consignment notes, the activity was not taxable under Finance Act provisions. The revenue failed to discharge burden of proving provision of taxable services with reliable material. Appellant's threshold exemption claim was upheld. Appeal allowed entirely. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763160