https://www.taxtmi.com/caselaws?id=442450 The Tribunal upheld the demand based on Trial Balance, emphasizing its importance for compliance verification. It placed the burden of proving taxability on the assessee and noted the appellant's failure to reconcile accounting differences. The Tribunal required factual evidence for taxability claims on specific services and upheld the inclusion of certain charges in the taxable value. The matter was remanded for de novo adjudication, instructing adherence to natural justice principles and a timely completion within ninety days. The appeal was disposed of accordingly. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442450 The Tribunal upheld the demand based on Trial Balance, emphasizing its importance for compliance verification. It placed the burden of proving taxability on the assessee and noted the appellant's failure to reconcile accounting differences. The Tribunal required factual evidence for taxability claims on specific services and upheld the inclusion of certain charges in the taxable value. The matter was remanded for de novo adjudication, instructing adherence to natural justice principles and a timely completion within ninety days. The appeal was disposed of accordingly. Case-Laws Service Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442450