https://www.taxtmi.com/caselaws?id=345056 The Appeals filed by M/s Sharma Fabricators & Erectors Pvt. Ltd. and Revenue were heard by the Appellate Tribunal CESTAT ALLAHABAD concerning allegations of short payment of Service Tax. The Tribunal found the Show Cause Notices lacked proper examination of the Assessee's books of account to determine consideration received, rendering the charges unsustainable. M/s Sharma's appeal was allowed, while Revenue's appeal was dismissed. The judgment emphasized the necessity of factual evidence and proper examination of records for issuing valid Show Cause Notices in cases involving Service Tax discrepancies. en-us Wed, 14 Jun 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345056 The Appeals filed by M/s Sharma Fabricators & Erectors Pvt. Ltd. and Revenue were heard by the Appellate Tribunal CESTAT ALLAHABAD concerning allegations of short payment of Service Tax. The Tribunal found the Show Cause Notices lacked proper examination of the Assessee's books of account to determine consideration received, rendering the charges unsustainable. M/s Sharma's appeal was allowed, while Revenue's appeal was dismissed. The judgment emphasized the necessity of factual evidence and proper examination of records for issuing valid Show Cause Notices in cases involving Service Tax discrepancies. Case-Laws Service Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345056