https://www.taxtmi.com/caselaws?id=375936 The Tribunal set aside the impugned order and allowed the appeal, holding that the revenue did not discharge its burden to prove the short payment of service tax. The show cause notice dated 05.10.2016 was deemed unsustainable as it was solely based on Form 26AS information without examining the appellant's records. The Tribunal emphasized the necessity for the revenue to investigate the nature of transactions and establish their relation to taxable services to sustain charges of short payment of service tax. en-us Thu, 27 Dec 2018 00:00:00 +0530 Thu, 28 Feb 2019 06:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375936 The Tribunal set aside the impugned order and allowed the appeal, holding that the revenue did not discharge its burden to prove the short payment of service tax. The show cause notice dated 05.10.2016 was deemed unsustainable as it was solely based on Form 26AS information without examining the appellant's records. The Tribunal emphasized the necessity for the revenue to investigate the nature of transactions and establish their relation to taxable services to sustain charges of short payment of service tax. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375936