https://www.taxtmi.com/caselaws?id=793387 A Tribunal was held justified in treating the respondent's activities as outside taxable service, so service tax was not payable. The Court accepted the Tribunal's reliance on a Calcutta HC ruling, noting that a High Court judgment remains binding on the Tribunal until set aside or overruled. It also observed that the same view had earlier been accepted by the Supreme Court in a similar matter. On that basis, the impugned order was found well reasoned and not warranting interference, and the challenge failed. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793387 A Tribunal was held justified in treating the respondent's activities as outside taxable service, so service tax was not payable. The Court accepted the Tribunal's reliance on a Calcutta HC ruling, noting that a High Court judgment remains binding on the Tribunal until set aside or overruled. It also observed that the same view had earlier been accepted by the Supreme Court in a similar matter. On that basis, the impugned order was found well reasoned and not warranting interference, and the challenge failed. Case-Laws Service Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793387