https://www.taxtmi.com/caselaws?id=766511 CESTAT allowed the appeal and set aside the impugned order, finding the demand unsustainable. The tribunal held the adjudication rested solely on profit-and-loss entries and Form 26AS without determining the nature or value of services under s.67, applying the negative list, conditional exemptions, abatement rules, or payment liabilities of service recipients. The authority failed proper verification and violated natural-justice principles by not considering Service Tax (Determination of Value) Rules, 2006 and related provisions; matter remitted for detailed verification on all relevant aspects. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 15 Sep 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766511 CESTAT allowed the appeal and set aside the impugned order, finding the demand unsustainable. The tribunal held the adjudication rested solely on profit-and-loss entries and Form 26AS without determining the nature or value of services under s.67, applying the negative list, conditional exemptions, abatement rules, or payment liabilities of service recipients. The authority failed proper verification and violated natural-justice principles by not considering Service Tax (Determination of Value) Rules, 2006 and related provisions; matter remitted for detailed verification on all relevant aspects. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766511