https://www.taxtmi.com/caselaws?id=762242 CESTAT Ahmedabad allowed the appeal partially in a service tax matter involving rental income. Revenue demanded service tax on alleged excess rent collection based on statements from 4 out of 238 tenants. CESTAT held that oral statements without documentary evidence are inadmissible, and Revenue failed to discharge burden of proof. No cash receipts, financial flows, rent agreements, or ledger entries supported the excess rent claim. Witnesses weren't cross-examined violating Section 9D requirements. CESTAT reduced service tax demand from Rs. 72,61,747 to Rs. 17,82,992 with interest, set aside all penalties under Section 80 benefit as appellant paid tax before show cause notice without mala fide intent, and ruled simultaneous penalties under Sections 76 and 78 cannot be imposed. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762242 CESTAT Ahmedabad allowed the appeal partially in a service tax matter involving rental income. Revenue demanded service tax on alleged excess rent collection based on statements from 4 out of 238 tenants. CESTAT held that oral statements without documentary evidence are inadmissible, and Revenue failed to discharge burden of proof. No cash receipts, financial flows, rent agreements, or ledger entries supported the excess rent claim. Witnesses weren't cross-examined violating Section 9D requirements. CESTAT reduced service tax demand from Rs. 72,61,747 to Rs. 17,82,992 with interest, set aside all penalties under Section 80 benefit as appellant paid tax before show cause notice without mala fide intent, and ruled simultaneous penalties under Sections 76 and 78 cannot be imposed. Case-Laws Service Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762242