https://www.taxtmi.com/caselaws?id=355989 The Appellate Tribunal CESTAT New Delhi allowed the appeal, setting aside the order of the Commissioner (Appeals) regarding non-payment of service tax. The Tribunal found that the demand for short levy lacked legal justification as the show cause notice did not provide specific reasons for the alleged short levy, shifting the burden of proof unfairly onto the appellant. The Department failed to substantiate the demand with cogent reasons, leading to the appeal being allowed due to insufficient grounds to sustain the demand based solely on the difference between the balance sheet and statutory returns. en-us Mon, 15 Jan 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355989 The Appellate Tribunal CESTAT New Delhi allowed the appeal, setting aside the order of the Commissioner (Appeals) regarding non-payment of service tax. The Tribunal found that the demand for short levy lacked legal justification as the show cause notice did not provide specific reasons for the alleged short levy, shifting the burden of proof unfairly onto the appellant. The Department failed to substantiate the demand with cogent reasons, leading to the appeal being allowed due to insufficient grounds to sustain the demand based solely on the difference between the balance sheet and statutory returns. Case-Laws Service Tax Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355989