Service Tax Cannot Be Demanded on Presumptions or Photocopied Invoices

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 subsequent orders confir...