https://www.taxtmi.com/caselaws?id=368584 A service tax demand based on freight charges extracted from balance-sheet and ledger figures was found unsustainable because the Revenue could not explain the computation in the show-cause notice, and the relied-upon documents were not supplied despite request. The Tribunal also noted that the audited balance-sheets reflected composite expenses under loading, transportation and other selling heads, and the records did not establish that the full amounts treated as freight were taxable freight charges. On that basis, denial of the abatement benefit under Notification No. 32/2004-ST was not upheld, the impugned order was set aside, and the appeal was allowed. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368584 A service tax demand based on freight charges extracted from balance-sheet and ledger figures was found unsustainable because the Revenue could not explain the computation in the show-cause notice, and the relied-upon documents were not supplied despite request. The Tribunal also noted that the audited balance-sheets reflected composite expenses under loading, transportation and other selling heads, and the records did not establish that the full amounts treated as freight were taxable freight charges. On that basis, denial of the abatement benefit under Notification No. 32/2004-ST was not upheld, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368584