https://www.taxtmi.com/caselaws?id=346299 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, a company owned by the State Government of Uttar Pradesh, in a case concerning alleged non-payment of Service Tax for utilizing Goods Transport Agency Service. The Tribunal found that the Revenue failed to prove the appellant's receipt of the service as claimed in the show cause notice, citing the absence of required consignment notes. Consequently, the Tribunal set aside the Order-in-Original, emphasizing the importance of meeting evidentiary requirements in tax disputes. The appeal was allowed in favor of the appellant based on the lack of substantiating evidence presented by the Revenue. en-us Mon, 03 Jul 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346299 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, a company owned by the State Government of Uttar Pradesh, in a case concerning alleged non-payment of Service Tax for utilizing Goods Transport Agency Service. The Tribunal found that the Revenue failed to prove the appellant's receipt of the service as claimed in the show cause notice, citing the absence of required consignment notes. Consequently, the Tribunal set aside the Order-in-Original, emphasizing the importance of meeting evidentiary requirements in tax disputes. The appeal was allowed in favor of the appellant based on the lack of substantiating evidence presented by the Revenue. Case-Laws Service Tax Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346299