Demand based on audit without any further investigation is liable to be set aside

Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Demand based on audit without any further investigation is liable to be set aside on this count alone The appellant is a service provider. It provides services to a educational trust. It paid service tax. It suffered huge losses. As result of which, the appellant company got merged with the trust (service recipient). The CERA conducted audit. Show cause notice was based on audit. Order came to be passed on the same basis. Hence, appeal before CESTAT. The Hon’ble CESTAT, Mumbai set aside the order ...