https://www.taxtmi.com/caselaws?id=782831 HC dismissed the Revenue's appeal, holding that no substantial question of law arose regarding levy of service tax on alleged post-2009 services linked to sale of materials. The Court noted that taxability per se was not in issue and that whether services were actually rendered after 2009 was a pure question of fact dependent on documentary analysis. HC also relied on the Department's acceptance, for subsequent years 2013-14 and 2014-15, that no service tax was chargeable on similar transactions. In the absence of any demonstrated perversity or legal error in CESTAT's findings, the appeal was rejected. en-us Wed, 03 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782831 HC dismissed the Revenue's appeal, holding that no substantial question of law arose regarding levy of service tax on alleged post-2009 services linked to sale of materials. The Court noted that taxability per se was not in issue and that whether services were actually rendered after 2009 was a pure question of fact dependent on documentary analysis. HC also relied on the Department's acceptance, for subsequent years 2013-14 and 2014-15, that no service tax was chargeable on similar transactions. In the absence of any demonstrated perversity or legal error in CESTAT's findings, the appeal was rejected. Case-Laws Service Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782831