https://www.taxtmi.com/caselaws?id=760027 The CESTAT Allahabad dismissed the revenue's appeal challenging a Commissioner (Appeals) order that set aside a service tax demand based on tally data. The appellate authority had found no corroborative evidence to establish the case against the respondent based on retrieved data. The CESTAT held that revenue failed to provide specific reasons why the appellate authority's findings were untenable, merely arguing that cited case law related to goods rather than services. The tribunal found no infirmity in the Commissioner's order and upheld the decision favoring the assessee. en-us Tue, 30 Jul 2024 00:00:00 +0530 Mon, 14 Oct 2024 14:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760027 The CESTAT Allahabad dismissed the revenue's appeal challenging a Commissioner (Appeals) order that set aside a service tax demand based on tally data. The appellate authority had found no corroborative evidence to establish the case against the respondent based on retrieved data. The CESTAT held that revenue failed to provide specific reasons why the appellate authority's findings were untenable, merely arguing that cited case law related to goods rather than services. The tribunal found no infirmity in the Commissioner's order and upheld the decision favoring the assessee. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760027