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    <title>2025 (11) TMI 1275 - CESTAT NEW DELHI</title>
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    <description>CESTAT set aside the service tax demands raised on the appellant. It held that the department failed to discharge its burden to prove that the appellant had provided taxable security detective agency services or had suppressed income from magazines, newspapers, advertisements, or events. The tribunal noted that the appellant was actually a recipient of security services and was already paying tax under Reverse Charge Mechanism and on business exhibition services. The demands were based solely on the appellant&#039;s own documents seized during search, without any additional incriminating material. Absence of wilful suppression or intent to evade rendered the extended demand and confirmations illegal. Both impugned orders were quashed and the appeals were allowed.</description>
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    <pubDate>Wed, 12 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1275 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=781807</link>
      <description>CESTAT set aside the service tax demands raised on the appellant. It held that the department failed to discharge its burden to prove that the appellant had provided taxable security detective agency services or had suppressed income from magazines, newspapers, advertisements, or events. The tribunal noted that the appellant was actually a recipient of security services and was already paying tax under Reverse Charge Mechanism and on business exhibition services. The demands were based solely on the appellant&#039;s own documents seized during search, without any additional incriminating material. Absence of wilful suppression or intent to evade rendered the extended demand and confirmations illegal. Both impugned orders were quashed and the appeals were allowed.</description>
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      <pubDate>Wed, 12 Nov 2025 00:00:00 +0530</pubDate>
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