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