Service Tax cannot be imposed without Identification of Service & Consideration: CESTAT

Kuoni Travel India Pvt Ltd Vs Pr. Commissioner of Central Excise (CESTAT Delhi)

Introduction: The case of Kuoni Travel India Pvt Ltd vs Pr. Commissioner of Central Excise (CESTAT Delhi) sheds light on the intricacies of service tax liability. The central argument revolves around the necessity to identify specific services provided and consideration received for the imposition of service tax.

Detailed Analysis: The crux of the matter lies in the identificat

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