Claim of extra payment unsustainable in absence of any documentary evidence

McKinsey & Co. Inc. Vs Commissioner of CGST & Service Tax (CESTAT Mumbai)

CESTAT Mumbai held that claim of extra payment of tax without any documentary evidence (except arithmetical calculation) is not adjustable and unsustainable in law.

Facts-

The appellant are engaged in providing Management Consultant’s services under the provisions of Finance Act, 1994. According to the appellant, during the period June, 2012 they have pai

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