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    <title>2017 (3) TMI 1104 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed as the service tax demand was based solely on the income tax department&#039;s report without corroborative evidence of non-payment of income tax. The Tribunal emphasized the need for tangible proof in tax proceedings and highlighted that demands cannot be confirmed solely based on reports. The decision stressed the importance of concrete evidence to support tax demands and fair adjudication. The appellant&#039;s appeal was successful, and the impugned order was set aside due to the lack of substantiated facts supporting the service tax demand.</description>
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      <title>2017 (3) TMI 1104 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340601</link>
      <description>The appeal was allowed as the service tax demand was based solely on the income tax department&#039;s report without corroborative evidence of non-payment of income tax. The Tribunal emphasized the need for tangible proof in tax proceedings and highlighted that demands cannot be confirmed solely based on reports. The decision stressed the importance of concrete evidence to support tax demands and fair adjudication. The appellant&#039;s appeal was successful, and the impugned order was set aside due to the lack of substantiated facts supporting the service tax demand.</description>
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      <pubDate>Mon, 02 Jan 2017 00:00:00 +0530</pubDate>
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