https://www.taxtmi.com/caselaws?id=380520 The Appellate Tribunal CESTAT ALLAHABAD set aside a show cause notice confirming service tax and penalty amounting to Rs. 93,000 based on differences in returns without proper examination of reasons. The Tribunal emphasized the need for the Revenue to establish that amounts received were consideration for services, not due to exemptions. It deemed presuming the entire differential amount as consideration impermissible without thorough examination. The judgment aimed to ensure demands were substantiated and legally sound, highlighting the importance of a comprehensive analysis before raising demands. en-us Wed, 20 Feb 2019 00:00:00 +0530 Thu, 23 May 2019 08:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380520 The Appellate Tribunal CESTAT ALLAHABAD set aside a show cause notice confirming service tax and penalty amounting to Rs. 93,000 based on differences in returns without proper examination of reasons. The Tribunal emphasized the need for the Revenue to establish that amounts received were consideration for services, not due to exemptions. It deemed presuming the entire differential amount as consideration impermissible without thorough examination. The judgment aimed to ensure demands were substantiated and legally sound, highlighting the importance of a comprehensive analysis before raising demands. Case-Laws Service Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380520