https://www.taxtmi.com/caselaws?id=355260 The Tribunal dismissed the department's appeal in a tax dispute case involving M/s. Hindustan Engineering Works. The department alleged that certain charges related to cargo handling services were not included in the respondent's taxable income declaration, leading to a tax liability demand. However, the Tribunal found the allegations to be based on presumption without concrete evidence, emphasizing the importance of solid proof in tax disputes. The Tribunal upheld the lower appellate authority's decision, highlighting that allegations unsupported by clear evidence are not sustainable in law and emphasizing the burden of proof on the department to establish tax liabilities with concrete evidence. en-us Thu, 02 Nov 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355260 The Tribunal dismissed the department's appeal in a tax dispute case involving M/s. Hindustan Engineering Works. The department alleged that certain charges related to cargo handling services were not included in the respondent's taxable income declaration, leading to a tax liability demand. However, the Tribunal found the allegations to be based on presumption without concrete evidence, emphasizing the importance of solid proof in tax disputes. The Tribunal upheld the lower appellate authority's decision, highlighting that allegations unsupported by clear evidence are not sustainable in law and emphasizing the burden of proof on the department to establish tax liabilities with concrete evidence. Case-Laws Service Tax Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355260