https://www.taxtmi.com/caselaws?id=390553 Service tax demand based mainly on unverified balance-sheet entries and vague, non-self-contained show cause notices could not be sustained because the department failed to establish short-payment with independent corroborative evidence. The assessee's Chartered Accountant certificate and return particulars were not effectively rebutted, and later amendments did not cure defects in notices issued for earlier periods. As the underlying demand failed, the penalty under Section 76 also could not survive independently and was set aside. The assessee therefore obtained complete relief from the confirmed demand, interest, and penalties. en-us Fri, 03 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390553 Service tax demand based mainly on unverified balance-sheet entries and vague, non-self-contained show cause notices could not be sustained because the department failed to establish short-payment with independent corroborative evidence. The assessee's Chartered Accountant certificate and return particulars were not effectively rebutted, and later amendments did not cure defects in notices issued for earlier periods. As the underlying demand failed, the penalty under Section 76 also could not survive independently and was set aside. The assessee therefore obtained complete relief from the confirmed demand, interest, and penalties. Case-Laws Service Tax Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390553