Demand for service tax based on a non-existing provision is not sustainable: CESTAT Allahabad

Indus Valley Partners (India) Pvt Ltd Vs Principal Commissioner of Central Tax (CESTAT Allahabad) In this case between Indus Valley Partners (India) Pvt Ltd and the Principal Commissioner of Central Tax, the issue revolves around the classification of services provided by Indus Valley Partners (IVP) US and Bijesh Amin Consulting Corporation (BACS). The tax authorities treated these services as “Business Auxiliary Services” and demanded service tax under the reverse charge mechanism. However, the appellant argued that these services should be classified as “intermediary servic...