https://www.taxtmi.com/caselaws?id=2497 The Tribunal found in favor of the appellants, an Authorized Service Station, in the case concerning the liability to pay Service Tax for free services provided. The Tribunal emphasized the need for concrete evidence of reimbursement for services rendered before imposing Service Tax. It noted that the demand for Service Tax based on assumptions and presumptions, without evidence of reimbursement, was unjustified. The appeals were allowed, stressing the importance of factual evidence over assumptions in determining liability for Service Tax. en-us Fri, 10 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2497 The Tribunal found in favor of the appellants, an Authorized Service Station, in the case concerning the liability to pay Service Tax for free services provided. The Tribunal emphasized the need for concrete evidence of reimbursement for services rendered before imposing Service Tax. It noted that the demand for Service Tax based on assumptions and presumptions, without evidence of reimbursement, was unjustified. The appeals were allowed, stressing the importance of factual evidence over assumptions in determining liability for Service Tax. Case-Laws Service Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2497