https://www.taxtmi.com/caselaws?id=251155 Cross-examination objections do not vitiate adjudication where the request is not pursued and no prejudice is shown, especially when the Revenue relies principally on written agreements already on record. In service tax matters involving broadcasting arrangements, subscriber base fixed in broadcaster agreements and related records may be used as the best evidence for tax determination where the assessee produces no reliable contrary material. Penalties under Sections 76 and 78 of the Finance Act, 1994 may operate together for the relevant period where tax remains unpaid by the due date and suppression of taxable value is established. The discussion concludes that contractual subscriber figures can support tax liability and related penal consequences. en-us Thu, 07 Aug 2014 00:00:00 +0530 Mon, 19 Jan 2015 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251155 Cross-examination objections do not vitiate adjudication where the request is not pursued and no prejudice is shown, especially when the Revenue relies principally on written agreements already on record. In service tax matters involving broadcasting arrangements, subscriber base fixed in broadcaster agreements and related records may be used as the best evidence for tax determination where the assessee produces no reliable contrary material. Penalties under Sections 76 and 78 of the Finance Act, 1994 may operate together for the relevant period where tax remains unpaid by the due date and suppression of taxable value is established. The discussion concludes that contractual subscriber figures can support tax liability and related penal consequences. Case-Laws Service Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251155