Evasion of service tax - onus on the revenue to prove - there is no investigation to show as to whom the...

Evasion of service tax - onus on the revenue to prove - there is no investigation to show as to whom the said services have been provided; that when the same were provided, who paid the consideration for the same and when the invoice was raised. In the absence of any such evidence, the demands are unsustainable. .....

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