https://www.taxtmi.com/caselaws?id=762704 CESTAT Chennai allowed the appeal, setting aside the service tax demand of Rs. 3,29,123/- for FY 2015-16. The department initiated action based solely on ITR data without proper investigation, violating natural justice principles. The tribunal held that ITR could trigger enquiry but cannot determine service value or invoke extended period provisions without proof of evasion. Revenue failed to establish burden of proof regarding appellant's blameworthy conduct. The demand was deemed improper as it lacked adequate investigation and relied merely on suspicion rather than concrete evidence of tax evasion. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762704 CESTAT Chennai allowed the appeal, setting aside the service tax demand of Rs. 3,29,123/- for FY 2015-16. The department initiated action based solely on ITR data without proper investigation, violating natural justice principles. The tribunal held that ITR could trigger enquiry but cannot determine service value or invoke extended period provisions without proof of evasion. Revenue failed to establish burden of proof regarding appellant's blameworthy conduct. The demand was deemed improper as it lacked adequate investigation and relied merely on suspicion rather than concrete evidence of tax evasion. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762704