https://www.taxtmi.com/caselaws?id=763095 Service tax liability on disputed receipts arises only if the amount is shown to be consideration for a taxable service, and incomplete or doubtful evidence requires verification before confirmation of demand. Interest-free advances against property could not be finally treated as taxable consideration on the deficient MoU and unsupported record, so the matter was remanded for fresh examination. Advances linked to projects and plot sales also required verification of the underlying documents, because taxability could not rest on financial statements alone. Other advances and rectification entries were similarly set aside for reconsideration after proper scrutiny of the appellant's records. en-us Wed, 11 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763095 Service tax liability on disputed receipts arises only if the amount is shown to be consideration for a taxable service, and incomplete or doubtful evidence requires verification before confirmation of demand. Interest-free advances against property could not be finally treated as taxable consideration on the deficient MoU and unsupported record, so the matter was remanded for fresh examination. Advances linked to projects and plot sales also required verification of the underlying documents, because taxability could not rest on financial statements alone. Other advances and rectification entries were similarly set aside for reconsideration after proper scrutiny of the appellant's records. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763095