Classification of Service on Basis of Non-Existing Provision is Bad in Law: CESTAT quashes Service Tax Demand

CESTAT quashed service tax demand as held that the classification of service on basis of non-existing provision is bad in law
CESTAT - custom excise - service tax - quashed - tax demand - Non existing laws - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad Bench quashed service tax demand as held that the classification of service on basis of non-existing provision is bad in law. The Appellant entered into Agreements with IVP-US and BACS for above said services. From the Agreement dated 21.03.2016 with IVP-US which was…

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