https://www.taxtmi.com/caselaws?id=339920 The appellate tribunal allowed the appeal by M/s. Apex Institute, rejecting the revenue's appeal regarding a service tax demand. The tribunal found the show cause notice presumptive as it relied on fee structure and admission forms, not actual receipts. The department failed to establish receipt of the claimed fees, leading to the tribunal deeming the notice legally untenable. The tribunal's decision focused on the lack of concrete evidence supporting the tax demand, resulting in M/s. Apex Institute's appeal being allowed and the revenue's appeal being rejected. en-us Fri, 27 Jan 2017 00:00:00 +0530 Thu, 09 Mar 2017 10:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339920 The appellate tribunal allowed the appeal by M/s. Apex Institute, rejecting the revenue's appeal regarding a service tax demand. The tribunal found the show cause notice presumptive as it relied on fee structure and admission forms, not actual receipts. The department failed to establish receipt of the claimed fees, leading to the tribunal deeming the notice legally untenable. The tribunal's decision focused on the lack of concrete evidence supporting the tax demand, resulting in M/s. Apex Institute's appeal being allowed and the revenue's appeal being rejected. Case-Laws Service Tax Fri, 27 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339920