https://www.taxtmi.com/caselaws?id=449047 CESTAT Ahmedabad held that service tax demand on alleged advance payments cannot be sustained where the department failed to establish actual receipt of advance payments. The appellant maintained current accounts with network firms through debit note adjustments and properly availed input service tax credit on payments made to network firms. The department's assumption that negative debtor entries represented advance payments lacked evidence. The demand based on suspicion of accounting entries under negative debtors was unsustainable. Additionally, the department failed to prove suppression of facts, making the extended limitation period invocation invalid. The appeal was allowed and the impugned order was set aside. en-us Wed, 31 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449047 CESTAT Ahmedabad held that service tax demand on alleged advance payments cannot be sustained where the department failed to establish actual receipt of advance payments. The appellant maintained current accounts with network firms through debit note adjustments and properly availed input service tax credit on payments made to network firms. The department's assumption that negative debtor entries represented advance payments lacked evidence. The demand based on suspicion of accounting entries under negative debtors was unsustainable. Additionally, the department failed to prove suppression of facts, making the extended limitation period invocation invalid. The appeal was allowed and the impugned order was set aside. Case-Laws Service Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449047