https://www.taxtmi.com/caselaws?id=359990 The Tribunal set aside the Service Tax demand of &8377; 5,32,526/- against the appellant for errection commissioning services provided to M/s. IOCL for establishing Petrol Pumps. The Tribunal found that the authorities failed to provide specific work orders or evidence of services rendered, placing the burden of proof incorrectly on the appellant. Emphasizing the principle that the burden of proof rests with the alleging party, the Tribunal deemed the order unsustainable due to lack of material evidence. The Tribunal directed the original authority to furnish necessary details and evidence, allowing the appellant a fair chance to defend their position. en-us Tue, 09 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359990 The Tribunal set aside the Service Tax demand of &8377; 5,32,526/- against the appellant for errection commissioning services provided to M/s. IOCL for establishing Petrol Pumps. The Tribunal found that the authorities failed to provide specific work orders or evidence of services rendered, placing the burden of proof incorrectly on the appellant. Emphasizing the principle that the burden of proof rests with the alleging party, the Tribunal deemed the order unsustainable due to lack of material evidence. The Tribunal directed the original authority to furnish necessary details and evidence, allowing the appellant a fair chance to defend their position. Case-Laws Service Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359990