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Demand for Service Tax Overturned Due to Lack of Invoice Verification; Case Remanded for Further Review.

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Full Text of the Document

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....Principles of natural justice - demand alongwith interest and penalties - In this case the appellant was never asked to provide copy of invoices to verify whether the service provider has paid any service or not. - without co-relation / verification by the authorities below has confirmed the huge demand against the appellant which shows negligence on the part of Audit team. - Matter remanded back.....