https://www.taxtmi.com/caselaws?id=237493 The Tribunal allowed the appeal, setting aside the lower authorities' orders due to lack of evidence supporting the allegations. The appellant, engaged in providing insurance services, successfully disputed the demand for service tax, interest, and penalty. The Tribunal found that the burden of proof was unfairly shifted onto the appellant as the Revenue failed to provide evidence of direct payment from the respondent or consideration for services rendered. Consequential relief, if any, was granted in favor of the appellant. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 01 Dec 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237493 The Tribunal allowed the appeal, setting aside the lower authorities' orders due to lack of evidence supporting the allegations. The appellant, engaged in providing insurance services, successfully disputed the demand for service tax, interest, and penalty. The Tribunal found that the burden of proof was unfairly shifted onto the appellant as the Revenue failed to provide evidence of direct payment from the respondent or consideration for services rendered. Consequential relief, if any, was granted in favor of the appellant. Case-Laws Service Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237493