https://www.taxtmi.com/caselaws?id=360497 A service tax demand based entirely on electronic data recovered from laptops, CPUs and pen drives could not be sustained without proper verification of that material and compliance with the evidentiary requirements for electronic records. The text stresses that disputed electronic evidence must be supplied as relied-upon documents and tested through examination and cross-examination of the GEQD official whose report forms the basis of the case. It also notes that, in view of an earlier remand in a connected matter on the same material, the matter was remanded for de novo adjudication, with the appellant's claims on cum-tax benefit and tax computation on a receipt basis up to 31.03.2011 to be reconsidered. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 18 May 2018 07:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360497 A service tax demand based entirely on electronic data recovered from laptops, CPUs and pen drives could not be sustained without proper verification of that material and compliance with the evidentiary requirements for electronic records. The text stresses that disputed electronic evidence must be supplied as relied-upon documents and tested through examination and cross-examination of the GEQD official whose report forms the basis of the case. It also notes that, in view of an earlier remand in a connected matter on the same material, the matter was remanded for de novo adjudication, with the appellant's claims on cum-tax benefit and tax computation on a receipt basis up to 31.03.2011 to be reconsidered. Case-Laws Service Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360497