https://www.taxtmi.com/caselaws?id=790674 The demand and penalty were set aside because the lower authorities rejected the assessee's claim without properly verifying consignment notes, courier invoices and service-provider correspondence. The record required examination of the nature of the services, tax payment by the service providers, eligibility to exemption for small consignments, reverse charge liability and limitation, but no specific findings were recorded on these issues. In the absence of comprehensive verification and reasoned conclusions, the orders could not stand. The matter was remanded for fresh adjudication after scrutiny of the documentary evidence and grant of a reasonable opportunity. en-us Fri, 24 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790674 The demand and penalty were set aside because the lower authorities rejected the assessee's claim without properly verifying consignment notes, courier invoices and service-provider correspondence. The record required examination of the nature of the services, tax payment by the service providers, eligibility to exemption for small consignments, reverse charge liability and limitation, but no specific findings were recorded on these issues. In the absence of comprehensive verification and reasoned conclusions, the orders could not stand. The matter was remanded for fresh adjudication after scrutiny of the documentary evidence and grant of a reasonable opportunity. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790674