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Service Tax Cannot Be Demanded on Presumptions or Photocopied Invoices
Case Law Details
- Case Name
- Payal Marriage Palace Vs Commissioner of Central Excise & CGST (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Payal Marriage Palace Vs Commissioner of Central Excise & CGST (CESTAT Delhi)
The appellant, Payal Marriage Palace, engaged in providing “Mandap Keeper” services, was accused of failing to obtain service tax registration and pay due service tax from 2011-12 to 2014-15. The case began when the department, based on a copy of Bill No. 37 dated 20.10.2011 amounting to ₹9,00,000 issued to one Mr. Iqbal Singh, searched the appellant’s premises, seized bill books, and concluded that service tax of ₹7,46,482 was unpaid. A show cause notice was issued in 2017, and subsequ...
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