https://www.taxtmi.com/article/detailed?id=13168 The tribunal held that a tax demand based solely on oral statements of witnesses and service recipients, without corroborative evidence and without conducting required examination in chief and cross examination, is unsustainable; admissions by third parties are not conclusive, the burden of proof lies on the revenue, and where tax was paid before issuance of the show cause notice penalty was not payable. en-us Tue, 03 Dec 2024 13:17:06 +0530 Tue, 03 Dec 2024 13:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13168 The tribunal held that a tax demand based solely on oral statements of witnesses and service recipients, without corroborative evidence and without conducting required examination in chief and cross examination, is unsustainable; admissions by third parties are not conclusive, the burden of proof lies on the revenue, and where tax was paid before issuance of the show cause notice penalty was not payable. Articles Service Tax Tue, 03 Dec 2024 13:17:06 +0530 https://www.taxtmi.com/article/detailed?id=13168