https://www.taxtmi.com/caselaws?id=369877 Tax demand based on the assumption that an Attibele unit carried out manufacture or job work, and that invoice descriptions established taxable service, was held unsustainable. The record showed only competing assertions, while the assessee maintained that goods received from the job worker were semi-finished and underwent further manufacture at the Hosur unit. The adjudicating authority relied mainly on invoice wording without proper investigation into the actual nature of the activity. A finding affecting tax liability cannot rest on assumptions or presumptions and must be supported by enquiry into the true facts; on that basis, the demand was set aside as incorrect. en-us Tue, 30 Oct 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369877 Tax demand based on the assumption that an Attibele unit carried out manufacture or job work, and that invoice descriptions established taxable service, was held unsustainable. The record showed only competing assertions, while the assessee maintained that goods received from the job worker were semi-finished and underwent further manufacture at the Hosur unit. The adjudicating authority relied mainly on invoice wording without proper investigation into the actual nature of the activity. A finding affecting tax liability cannot rest on assumptions or presumptions and must be supported by enquiry into the true facts; on that basis, the demand was set aside as incorrect. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369877