Short Levy of Service Tax - demand based on balance sheets ...
Commissioner Criticized for Relying Solely on Financial Statements, Ignoring Appellant's Justifications in Service Tax Case.
July 17, 2018
Case Laws Service Tax AT
Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant.
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