https://www.taxtmi.com/caselaws?id=367765 The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal in a case involving a service tax demand on a Manpower Services provider due to discrepancies in bank account balances and ST-3 returns. The Tribunal found the revenue's case lacking concrete evidence and relying on assumptions, ultimately setting aside the order and granting relief to the appellant. The judgment emphasizes the necessity of substantiated evidence and adherence to legal requirements in determining tax liabilities, warning against drawing conclusions solely from financial comparisons without adequate proof of taxable income sources. en-us Mon, 06 Aug 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367765 The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal in a case involving a service tax demand on a Manpower Services provider due to discrepancies in bank account balances and ST-3 returns. The Tribunal found the revenue's case lacking concrete evidence and relying on assumptions, ultimately setting aside the order and granting relief to the appellant. The judgment emphasizes the necessity of substantiated evidence and adherence to legal requirements in determining tax liabilities, warning against drawing conclusions solely from financial comparisons without adequate proof of taxable income sources. Case-Laws Service Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367765