https://www.taxtmi.com/highlights?id=73909 Burden/onus to prove that the service was provided - Demand of service tax - Both the lower authorities have erred in concluding that the appellant had provided Cargo Handling Agency Services during the relevant period without establishing it. Instead, they wrongly confirmed the demand on the ground that the appellant could not establish that it had not provided this service. The onus of proving that a taxable service has been rendered when issuing a SCN rests on the Revenue and not on the assessee. - AT en-us Wed, 03 Jan 2024 08:14:13 +0530 Wed, 03 Jan 2024 08:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73909 Burden/onus to prove that the service was provided - Demand of service tax - Both the lower authorities have erred in concluding that the appellant had provided Cargo Handling Agency Services during the relevant period without establishing it. Instead, they wrongly confirmed the demand on the ground that the appellant could not establish that it had not provided this service. The onus of proving that a taxable service has been rendered when issuing a SCN rests on the Revenue and not on the assessee. - AT Highlights Service Tax Wed, 03 Jan 2024 08:14:13 +0530 https://www.taxtmi.com/highlights?id=73909