https://www.taxtmi.com/caselaws?id=790010 Where service tax liability depends on facts within the assessee's special knowledge, and invoices, work orders and primary records are withheld despite repeated opportunities, the evidentiary burden may shift and the dispute cannot be conclusively decided on an incomplete record. Bank statements and third-party material may be used for inquiry, but fuller fact-finding is required before determining taxability, abatements, limitation and penalties. The matter was therefore remitted for fresh adjudication, with directions to give both sides an opportunity to produce relevant documents and cooperate in the inquiry. en-us Fri, 17 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790010 Where service tax liability depends on facts within the assessee's special knowledge, and invoices, work orders and primary records are withheld despite repeated opportunities, the evidentiary burden may shift and the dispute cannot be conclusively decided on an incomplete record. Bank statements and third-party material may be used for inquiry, but fuller fact-finding is required before determining taxability, abatements, limitation and penalties. The matter was therefore remitted for fresh adjudication, with directions to give both sides an opportunity to produce relevant documents and cooperate in the inquiry. Case-Laws Service Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790010