Service tax demand cannot be upheld merely on basis of admission of liability by employee

HIGH COURT OF BOMBAY Godavari Khore Cane Transport Co. Versus Commissioner of Central Excise CEA NOS. 5 TO 7 OF 2012 SEPTEMBER 5, 2012 ORDER P.C. The basic question raised in these three appeals is, whether the CESTAT was justified in upholding the service tax demand confirmed by the adjudicating authority with interest and penalty solely on the basis of the statement of the employee of the assessee without considering the specific plea of the assessee that service tax is not leviable based on certain documents produced before the CESTAT. 2. Admittedly the service tax demand c...