Service Tax Demand Cannot Be Solely Based on Oral Statements: CESTAT Ahmedabad

Krish Corporation Vs Commissioner of C.E. & S.T.-Surat-i (CESTAT Ahmedabad) Demand cannot be raised solely based on the oral statement of witness without any further evidence or corroboration Summary: In the case of Krish Corporation vs. Commissioner of C.E. & S.T.-Surat-I, the CESTAT Ahmedabad held that tax demands cannot be raised solely on the basis of oral statements without corroborating evidence. The case involved allegations against Krish Corporation for collecting undeclared rent in cash from tenants and evading service tax on the renting of immovable property, classified under...