The department demanded Service Tax based on tally data ...

Improper service tax demand sans authentic proof, appellate order upheld.

Case Laws     Service Tax

October 15, 2024

The department demanded Service Tax based on tally data retrieved, but failed to provide cogent reasons for doubting the authenticity of the records, violating principles of natural justice. The appellate authority rightly set aside the order, observing lack of corroborative evidence against the assessee based on the retrieved data. The revenue's appeal lacked specific grounds challenging the appellate authority's findings, merely contending the cited case laws pertained to goods clearances. However, the Tribunal held the case laws were rightly applied, finding no infirmity in the appellate order. Consequently, the revenue's appeal was dismissed.

View Source