https://www.taxtmi.com/caselaws?id=395713 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and granting any consequential relief as per law. It emphasized the importance of concrete evidence to establish service tax liability, rejecting the Department's argument based on assumptions and conjectures regarding the consideration for alleged rental of banquet halls. The judgment clarified that tangible proof of consideration is necessary for levying service tax, especially in cases where banquet halls are used for functions without separate rental charges. en-us Fri, 29 May 2020 00:00:00 +0530 Thu, 19 Nov 2020 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395713 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and granting any consequential relief as per law. It emphasized the importance of concrete evidence to establish service tax liability, rejecting the Department's argument based on assumptions and conjectures regarding the consideration for alleged rental of banquet halls. The judgment clarified that tangible proof of consideration is necessary for levying service tax, especially in cases where banquet halls are used for functions without separate rental charges. Case-Laws Service Tax Fri, 29 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395713