https://www.taxtmi.com/caselaws?id=764724 CESTAT New Delhi dismissed the department's appeal challenging the dropping of service tax demand on miscellaneous income of Rs. 6 crores declared to IT Department. The tribunal held that the demand was based solely on a director's statement without corroborative documentary evidence. The department failed to prove the disputed income was generated from taxable services. The tribunal ruled that service tax evasion charges require sufficient tangible evidence and cannot be based on assumptions or presumptions alone. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764724 CESTAT New Delhi dismissed the department's appeal challenging the dropping of service tax demand on miscellaneous income of Rs. 6 crores declared to IT Department. The tribunal held that the demand was based solely on a director's statement without corroborative documentary evidence. The department failed to prove the disputed income was generated from taxable services. The tribunal ruled that service tax evasion charges require sufficient tangible evidence and cannot be based on assumptions or presumptions alone. Case-Laws Service Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764724