https://www.taxtmi.com/caselaws?id=762322 CESTAT Ahmedabad held that service tax demand on rental income cannot be sustained solely on tenant statements without corroborative evidence. Revenue failed to provide cash receipts, financial flow records, rent agreements, or ledger entries supporting alleged excess rent collection. The authority violated Section 9D requirements by not cross-examining witnesses. Demand was reduced from Rs. 25,81,955 to Rs. 9,52,944 as revenue failed to verify actual rental periods, occupancy status, and rent amounts. Penalties were set aside under Section 80 as appellant paid service tax before show cause notice without mala fide intent. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 08:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762322 CESTAT Ahmedabad held that service tax demand on rental income cannot be sustained solely on tenant statements without corroborative evidence. Revenue failed to provide cash receipts, financial flow records, rent agreements, or ledger entries supporting alleged excess rent collection. The authority violated Section 9D requirements by not cross-examining witnesses. Demand was reduced from Rs. 25,81,955 to Rs. 9,52,944 as revenue failed to verify actual rental periods, occupancy status, and rent amounts. Penalties were set aside under Section 80 as appellant paid service tax before show cause notice without mala fide intent. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762322