https://www.taxtmi.com/caselaws?id=1559 The Tribunal allowed the appeal regarding the confirmation of Service Tax demands for services provided by the appellants from 1998-99 to 2003-04. The Tribunal held that the demands for a larger period beyond one year were not justified as the Show Cause Notice did not specify reasons for invoking a larger period as required by legal standards. The Commissioner's decision to uphold the demands based on lack of evidence was criticized, emphasizing that the burden of proof to establish Service Tax liability lies with the Revenue, not the assessee. The impugned order was set aside for not complying with legal principles. en-us Wed, 13 Sep 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1559 The Tribunal allowed the appeal regarding the confirmation of Service Tax demands for services provided by the appellants from 1998-99 to 2003-04. The Tribunal held that the demands for a larger period beyond one year were not justified as the Show Cause Notice did not specify reasons for invoking a larger period as required by legal standards. The Commissioner's decision to uphold the demands based on lack of evidence was criticized, emphasizing that the burden of proof to establish Service Tax liability lies with the Revenue, not the assessee. The impugned order was set aside for not complying with legal principles. Case-Laws Service Tax Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1559