Evasion of service tax - onus on the revenue to prove - there is ...

Case Laws     Service Tax

March 1, 2019

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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