Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Evasion of Service Tax - Presumption of documents - none of the alleged invoices / documents was produced by the Appellant or seized from the Appellant’s premises or control. - commission services - Burden of proof is on the Revenue and same is required to be discharged effectively. The details contained in records of service recipient are actually not acceptable as evidence that the Appellant has provided the taxable services, therefore, it cannot be accepted as admissible piece of evidence. Moreover, none of the persons, on whose statements reliance was placed by the department, were cross-examined. - AT
Evasion of Service Tax - Presumption of documents - none of the alleged invoices / documents was produced by the Appellant or seized from the Appellant’s premises or control. - commission services - Burden of proof is on the Revenue and same is required to be discharged effectively. The details contained in records of service recipient are actually not acceptable as evidence that the Appellant has provided the taxable services, therefore, it cannot be accepted as admissible piece of evidence. Moreover, none of the persons, on whose statements reliance was placed by the department, were cross-examined. - AT
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