2019 (11) TMI 1167

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....etitioner : Mr. Amit Pandey-Advocate For the Respondents : Mr. S. D. Sanjay (ASG-1 ), Mr. Anshay Bahadur Mathur-CGC ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH) Heard learned counsel for the petitioner and learned Additional Solicitor General. 2. In the instant application, the petitioner has challenged the Order-In-Appeal No.18/Pat/ST/Appeal/ 2019-20 dated 03.05.....

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....ies were not justified in determining the amount of Service Tax Payable by the petitioner on mere assumptions and presumptions. He submitted that the burden of proof for determining the amount of Service Tax Payable by the petitioner was upon the authorities. According to him, the imposition of penality without giving any findings on the reasons for such assumptions is not justified in law. Lastly....