https://www.taxtmi.com/caselaws?id=390757 The Tribunal ruled in favor of the appellant in a service tax dispute, setting aside the demand based on discrepancies in ST-3 Returns and balance sheet figures. The Revenue failed to provide sufficient evidence linking miscellaneous receipts to photography services, leading to the decision that the service tax demand was unjustified. In a related judgment, the Tribunal emphasized the Revenue's obligation to prove evasion of service tax and criticized their lack of knowledge regarding previous orders. The decisions highlight the importance of concrete evidence and responsible representation in tax assessments to ensure fair outcomes. en-us Mon, 02 Dec 2019 00:00:00 +0530 Sat, 11 Jan 2020 06:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390757 The Tribunal ruled in favor of the appellant in a service tax dispute, setting aside the demand based on discrepancies in ST-3 Returns and balance sheet figures. The Revenue failed to provide sufficient evidence linking miscellaneous receipts to photography services, leading to the decision that the service tax demand was unjustified. In a related judgment, the Tribunal emphasized the Revenue's obligation to prove evasion of service tax and criticized their lack of knowledge regarding previous orders. The decisions highlight the importance of concrete evidence and responsible representation in tax assessments to ensure fair outcomes. Case-Laws Service Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390757