Burden Cast upon Department to show that Assessee Recovered Cost of Service Rendered: CESTAT quashes Service Tax Demand [Read Order]

CESTAT quashes service tax demand and ruled that the burden is cast upon the Department to show that assessee recovered cost of service rendered

By Kalyani B. Nair - On March 25, 2024 7:43 am - 2 mins read

Burden Cast - Burden Cast upon Department - Assessee - Burden Cast upon Department to show that Assessee - Cost of Service - CESTAT - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that the burden is cast upon the Department to show that assessee recovered cost of service rendered. The department noted during audit of the appellant’s record for the period 4/2010 to 3/2015 from the scrutiny…

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