Service Tax Demand on Construction Services Overturned Due to Lack of Evidence in Identifying Service Receiver and Cash Transactions.

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....Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or evidence as who is the service receiver, whether the cash receipts shown in the xls. Files pertaining to the service component only or otherwise and no corroborative evidence produced in support of details mentioned in the said xls. Files. In the present matter collection of a huge amount of cash in respect of provisions of services involved. However not a single rupee of unaccounted cash was found during the search conducted by the income tax. - Entire demand of service tax as proposed in the show cause notice is not sustainable. - AT....