Liability to pay service tax cannot be imposed on presumption

N.E. Logistics And Anr. Vs Union of India And 2 Ors. (Guwahati High Court) The liability to pay a service tax is not upon a presumption nor can it be based upon a state of indeterminateness on the part of the authorities. The liability to pay a tax has to be conclusively determined that for the given transaction for which the tax is imposed the noticee is liable to pay such tax and such taxes are not being paid. As the said determination had not been made, we remand the matter back to the Principal Commissioner, CGST, Guwahati for a fresh determination. In doing so, the petitioners be given an...