https://www.taxtmi.com/article/detailed?id=11916 CESTAT held that isolated calculation sheets discovered during search cannot, without invoices or corroborative records, establish that an assessee collected amounts as service tax; certificates from the assessee and recipients denying any charge of service tax, and absence of invoices, defeated the Department's attempt to invoke the statutory mechanism for amounts collected as service tax, leading to setting aside of the impugned demand. en-us Thu, 05 Oct 2023 12:49:53 +0530 Thu, 05 Oct 2023 12:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11916 CESTAT held that isolated calculation sheets discovered during search cannot, without invoices or corroborative records, establish that an assessee collected amounts as service tax; certificates from the assessee and recipients denying any charge of service tax, and absence of invoices, defeated the Department's attempt to invoke the statutory mechanism for amounts collected as service tax, leading to setting aside of the impugned demand. Articles Service Tax Thu, 05 Oct 2023 12:49:53 +0530 https://www.taxtmi.com/article/detailed?id=11916