https://www.taxtmi.com/caselaws?id=754718 An adverse verification report used to support a service tax demand was not furnished to the taxpayer, denying an effective opportunity to rebut it. A document relied on against a party must be disclosed before it can form the basis of an adverse order. The taxpayer also contended that processing marble blocks into slabs and tiles amounted to manufacture, which would take the activity outside service tax. The matter therefore required fresh examination after supplying the report and permitting supporting documents to be placed before the appellate authority. en-us Mon, 24 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754718 An adverse verification report used to support a service tax demand was not furnished to the taxpayer, denying an effective opportunity to rebut it. A document relied on against a party must be disclosed before it can form the basis of an adverse order. The taxpayer also contended that processing marble blocks into slabs and tiles amounted to manufacture, which would take the activity outside service tax. The matter therefore required fresh examination after supplying the report and permitting supporting documents to be placed before the appellate authority. Case-Laws Service Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754718