https://www.taxtmi.com/caselaws?id=76643 Enhancement of service tax liability based on an inferred higher collection per KTV connection was unsustainable where the seized register and relied-upon statements did not establish collection at the revised rate. The material supported only the lower amount per connection, and the adjudicating authority had correctly accepted that basis. The revisionary order therefore lacked evidentiary support, and the revised demand and penalty were set aside in favour of the assessees. en-us Thu, 25 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76643 Enhancement of service tax liability based on an inferred higher collection per KTV connection was unsustainable where the seized register and relied-upon statements did not establish collection at the revised rate. The material supported only the lower amount per connection, and the adjudicating authority had correctly accepted that basis. The revisionary order therefore lacked evidentiary support, and the revised demand and penalty were set aside in favour of the assessees. Case-Laws Service Tax Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76643