https://www.taxtmi.com/caselaws?id=376015 The Tribunal set aside the demand of duty, interest, and penalty amounting to approximately &8377;1.67 crores for the period 2013-14, ruling in favor of the appellant. The decision was based on the lack of concrete evidence proving that the appellant provided 'Advertising Agency Services' as presumed by the Revenue. The Tribunal emphasized that the burden of proof rests with the Revenue and without sufficient evidence demonstrating the provision of services, the demand was deemed unsustainable. The legal precedent highlighted that reliance on profit and loss account figures for tax determination, without evidence of services provided, was erroneous, leading to the appeal being allowed with consequential relief. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376015 The Tribunal set aside the demand of duty, interest, and penalty amounting to approximately &8377;1.67 crores for the period 2013-14, ruling in favor of the appellant. The decision was based on the lack of concrete evidence proving that the appellant provided 'Advertising Agency Services' as presumed by the Revenue. The Tribunal emphasized that the burden of proof rests with the Revenue and without sufficient evidence demonstrating the provision of services, the demand was deemed unsustainable. The legal precedent highlighted that reliance on profit and loss account figures for tax determination, without evidence of services provided, was erroneous, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376015