https://www.taxtmi.com/caselaws?id=188209 The appeal against the service tax demand and penalty imposition under Business Auxiliary Service (BAS) was successful. The judge found that the demand was unsustainable as it was primarily based on computer records manipulated by a disgruntled ex-Manager seeking revenge. The ex-Manager admitted to fabricating entries, and the Department failed to provide clear evidence to counter this admission. No investigation was conducted with relevant parties involved in the job work. Consequently, the judge held the demand and penalties were not sustainable, setting aside the impugned order and allowing the appeal with consequential relief. en-us Mon, 08 Feb 2016 00:00:00 +0530 Tue, 22 Nov 2016 11:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188209 The appeal against the service tax demand and penalty imposition under Business Auxiliary Service (BAS) was successful. The judge found that the demand was unsustainable as it was primarily based on computer records manipulated by a disgruntled ex-Manager seeking revenge. The ex-Manager admitted to fabricating entries, and the Department failed to provide clear evidence to counter this admission. No investigation was conducted with relevant parties involved in the job work. Consequently, the judge held the demand and penalties were not sustainable, setting aside the impugned order and allowing the appeal with consequential relief. Case-Laws Service Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188209