Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
