https://www.taxtmi.com/caselaws?id=334265 Entertainment Tax collected in relation to Cable Operator Service was treated as requiring factual verification before it could be included in the service tax base. Although the demand had been confirmed because the tax was not shown separately in bills and supporting documents were not produced before the lower authority, payment particulars through bank records and challans were available. As the circular relied upon required separate disclosure for exclusion, the Tribunal held that actual payment to the government authority had first to be verified. The impugned order was set aside and the matter remanded to the original adjudicating authority for verification; if the tax had been correctly paid, the corresponding demand would not survive. en-us Fri, 18 Mar 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334265 Entertainment Tax collected in relation to Cable Operator Service was treated as requiring factual verification before it could be included in the service tax base. Although the demand had been confirmed because the tax was not shown separately in bills and supporting documents were not produced before the lower authority, payment particulars through bank records and challans were available. As the circular relied upon required separate disclosure for exclusion, the Tribunal held that actual payment to the government authority had first to be verified. The impugned order was set aside and the matter remanded to the original adjudicating authority for verification; if the tax had been correctly paid, the corresponding demand would not survive. Case-Laws Service Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334265