https://www.taxtmi.com/caselaws?id=203518 The appeal under Section 35G of the Central Excise Act, 1944 was dismissed by the High Court. The Court affirmed the Tribunal's decision, emphasizing the Department's obligation to establish evasion of service tax and prove the source of income before imposing tax liabilities on taxpayers. The Court criticized the lack of awareness displayed by the revenue's counsel regarding the order followed in the case, highlighting the importance of responsible representation. The judgment underscores the significance of proper representation and the burden of proof on the Department in tax matters. en-us Tue, 01 Mar 2011 00:00:00 +0530 Thu, 22 Dec 2011 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203518 The appeal under Section 35G of the Central Excise Act, 1944 was dismissed by the High Court. The Court affirmed the Tribunal's decision, emphasizing the Department's obligation to establish evasion of service tax and prove the source of income before imposing tax liabilities on taxpayers. The Court criticized the lack of awareness displayed by the revenue's counsel regarding the order followed in the case, highlighting the importance of responsible representation. The judgment underscores the significance of proper representation and the burden of proof on the Department in tax matters. Case-Laws Service Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203518