No Service Tax Liability demandable only by calculating value without Examination of Activities and Transactions: CESTAT [Read Order]

Service tax liability cannot be demandable only by calculating value without examination

By Shabna Rahim - On December 9, 2023 1:35 pm - 2 mins read

Service Tax Liability - Service Tax - Examination of Activities - Transactions - CESTAT - taxscan

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax liability cannot be demandable only by calculating value without examination of activities and transactions. Umesh Tilak Yadav, the appellant assessee was a professional player of cricket and registered with Service Tax. On 26.06.2020, the assessee was issued…

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