https://www.taxtmi.com/caselaws?id=363698 Service tax demand could not be sustained solely on balance sheets recovered from an associated concern when no corroborative evidence was recovered from the assessee itself. The assessee's explanation that the documents were prepared for tender participation was supported by record, including the statement of the Chief General Manager, while the Department produced no independent material to link them with actual suppression of taxable value. In a fiscal matter involving serious allegations, the burden remained on the Department to prove short levy, and private documents by themselves were insufficient to uphold the demand; the levy was therefore set aside. en-us Tue, 26 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363698 Service tax demand could not be sustained solely on balance sheets recovered from an associated concern when no corroborative evidence was recovered from the assessee itself. The assessee's explanation that the documents were prepared for tender participation was supported by record, including the statement of the Chief General Manager, while the Department produced no independent material to link them with actual suppression of taxable value. In a fiscal matter involving serious allegations, the burden remained on the Department to prove short levy, and private documents by themselves were insufficient to uphold the demand; the levy was therefore set aside. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363698