https://www.taxtmi.com/caselaws?id=450913 The Tribunal set aside the demand for duty, interest, and penalty, directing a reevaluation of the appellant's tax liability. It emphasized the necessity to consider the appellant's entitlement to threshold exemption and abatement, as well as sales on which VAT was paid. The appeal was remanded for fresh adjudication, instructing the lower authority to incorporate the appellant's evidence presented during the Tribunal hearing. The Tribunal found the initial demand unsustainable due to reliance on third-party data without independent corroboration. The appellant's lack of response to the show cause notice and absence at the personal hearing were noted but did not preclude the need for a fair reassessment. en-us Fri, 15 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 07:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450913 The Tribunal set aside the demand for duty, interest, and penalty, directing a reevaluation of the appellant's tax liability. It emphasized the necessity to consider the appellant's entitlement to threshold exemption and abatement, as well as sales on which VAT was paid. The appeal was remanded for fresh adjudication, instructing the lower authority to incorporate the appellant's evidence presented during the Tribunal hearing. The Tribunal found the initial demand unsustainable due to reliance on third-party data without independent corroboration. The appellant's lack of response to the show cause notice and absence at the personal hearing were noted but did not preclude the need for a fair reassessment. Case-Laws Service Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450913