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    <title>2017 (1) TMI 35 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the service tax demand on cable operator services, ruling that the reliance on the proprietor&#039;s statement was insufficient to prove tax evasion. The demand, based on arbitrary estimation without concrete evidence, was deemed invalid. The Tribunal emphasized the necessity of substantial evidence before imposing tax demands and penalties, setting aside the order and allowing the appeal.</description>
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      <description>The Tribunal overturned the service tax demand on cable operator services, ruling that the reliance on the proprietor&#039;s statement was insufficient to prove tax evasion. The demand, based on arbitrary estimation without concrete evidence, was deemed invalid. The Tribunal emphasized the necessity of substantial evidence before imposing tax demands and penalties, setting aside the order and allowing the appeal.</description>
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