Advances from customers not subject to service tax without specific service identification, CESTAT rules in favor of appellant.

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....Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of concrete evidence and failure to identify specific taxable services. The CESTAT New Delhi sided with the appellant, emphasizing the necessity of identifying the taxable service and consideration received for it before levying service tax. The Tribunal set aside the impugned order, citing precedents and principles of natural justice.....