https://www.taxtmi.com/caselaws?id=791068 Service tax demands must rest on a clear statutory basis and identify the precise taxable category; notices that merely allege commercial coaching and training without proper classification or a legally sustainable charging foundation are fundamentally defective and cannot support the levy. Tax on the same service cannot be fastened again on another person once service tax has already been discharged on the relevant collections; on the record, the demand was unsustainable as double taxation of the same service. The impugned order was set aside and the appeals were allowed with consequential relief. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791068 Service tax demands must rest on a clear statutory basis and identify the precise taxable category; notices that merely allege commercial coaching and training without proper classification or a legally sustainable charging foundation are fundamentally defective and cannot support the levy. Tax on the same service cannot be fastened again on another person once service tax has already been discharged on the relevant collections; on the record, the demand was unsustainable as double taxation of the same service. The impugned order was set aside and the appeals were allowed with consequential relief. Case-Laws Service Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791068