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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

The onus to prove that the service tax is leviable is totally on ...

Case Laws     Service Tax

December 9, 2015

The onus to prove that the service tax is leviable is totally on Revenue. - the observation that “because the appellant never clarified as to why such amount was spent, it can be deduced that the payments made in foreign exchange were undoubtedly for the services received by the appellant in India in relation to the said taxable services” is completely devoid of legal basis - AT

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