https://www.taxtmi.com/caselaws?id=443304 The Tribunal held that the demand solely based on data from M/s SSOMPL without corroborative evidence was not sustainable. It was concluded that only a specific category of the Appellant's income could be considered as taxable service. The Tribunal found the demand to be based on presumptions and not supported by evidence. Additionally, the extended period for demand was deemed not invocable, and the penalty under Section 78 of the Finance Act, 1994 was not imposable. As a result, the Tribunal allowed the appeal filed by the Appellant, setting aside the impugned order. en-us Fri, 15 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443304 The Tribunal held that the demand solely based on data from M/s SSOMPL without corroborative evidence was not sustainable. It was concluded that only a specific category of the Appellant's income could be considered as taxable service. The Tribunal found the demand to be based on presumptions and not supported by evidence. Additionally, the extended period for demand was deemed not invocable, and the penalty under Section 78 of the Finance Act, 1994 was not imposable. As a result, the Tribunal allowed the appeal filed by the Appellant, setting aside the impugned order. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443304