Allegation of amount collected as service tax should be supported by corroborative evidence

Vatsal Resources Pvt Ltd. Vs C.C.E. & S.T.-Surat-I (CESTAT Ahmedabad) Held that revenue alleged that the assessee has collected service tax payment. However, revenue failed to support the allegation with any corroborative evidence. Demand of service tax unsustainable Facts- The appellant are engaged in providing of various services. Acting on the intelligence that M/s Forward Resources Pvt. Ltd. and other firms operated by and related to the directors of the said company were indulging in evasion of Service tax, search was conducted and during the search number of documents related to inco...