https://www.taxtmi.com/caselaws?id=426593 The appeal was filed against the Order-in-Appeal rejecting the appellant's appeal and confirming the demand for Service Tax. The Commissioner of CGST upheld the decision, leading to the appellant's challenge. Discrepancies in figures between ST-3 returns and form 26AS resulted in a Service Tax demand. The appellant contested this demand, emphasizing the burden of proof on the department. Regarding a separate demand related to four invoices, the appellant's failure to provide supporting documents led to an unfavorable decision. The judgment partially favored the appellant, emphasizing the importance of evidence in tax-related matters. en-us Mon, 08 Aug 2022 00:00:00 +0530 Mon, 22 Aug 2022 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426593 The appeal was filed against the Order-in-Appeal rejecting the appellant's appeal and confirming the demand for Service Tax. The Commissioner of CGST upheld the decision, leading to the appellant's challenge. Discrepancies in figures between ST-3 returns and form 26AS resulted in a Service Tax demand. The appellant contested this demand, emphasizing the burden of proof on the department. Regarding a separate demand related to four invoices, the appellant's failure to provide supporting documents led to an unfavorable decision. The judgment partially favored the appellant, emphasizing the importance of evidence in tax-related matters. Case-Laws Service Tax Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426593