https://www.taxtmi.com/caselaws?id=370741 The Tribunal ruled in favor of the appellant in a case concerning the demand of service tax on cable operator services without factual basis. The appellant successfully argued that the evidence did not support the claim that they provided services to 550 customers as assumed by the tax authorities. As service tax can only be levied on consideration received, and lacking proof of such consideration for all connections, the demand was deemed baseless. Consequently, the Tribunal set aside the order, allowing the appeal with any necessary relief. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370741 The Tribunal ruled in favor of the appellant in a case concerning the demand of service tax on cable operator services without factual basis. The appellant successfully argued that the evidence did not support the claim that they provided services to 550 customers as assumed by the tax authorities. As service tax can only be levied on consideration received, and lacking proof of such consideration for all connections, the demand was deemed baseless. Consequently, the Tribunal set aside the order, allowing the appeal with any necessary relief. Case-Laws Service Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370741