https://www.taxtmi.com/caselaws?id=762775 CESTAT Chennai allowed the appeal challenging service tax demand for April 2015 to March 2016. The department initiated action based solely on ITR comparison with STR without proper investigation. The tribunal held that mere ITR figures cannot determine service tax liability without identifying actual services rendered or applicable tax rates. The SCN lacked documentary proof beyond ITR data and failed to establish suppression or fraud for invoking extended limitation period. Revenue failed to discharge burden of proving tax evasion. The demand was set aside as improperly raised without adequate investigation or evidence. en-us Fri, 06 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762775 CESTAT Chennai allowed the appeal challenging service tax demand for April 2015 to March 2016. The department initiated action based solely on ITR comparison with STR without proper investigation. The tribunal held that mere ITR figures cannot determine service tax liability without identifying actual services rendered or applicable tax rates. The SCN lacked documentary proof beyond ITR data and failed to establish suppression or fraud for invoking extended limitation period. Revenue failed to discharge burden of proving tax evasion. The demand was set aside as improperly raised without adequate investigation or evidence. Case-Laws Service Tax Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762775