Demand cannot be raised solely based on the oral statement of witness without any further evidence or corroboration

Last updated: 30 November 2024

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The CESTAT, Ahmedabad has ruled that tax demands cannot be raised solely based on the oral statements of witnesses without further evidence or corroboration. In this case, the Revenue Department relied on tenant statements to allege suppressed rental income. However, the Tribunal found these statements insufficient without cross-examination and corroborating proof, reducing the tax demand.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in the case of Krish Corporation v. Commissioner of C.E. and S.T.-Surat -I [Service Tax Appeal No. 10686 of 2014-DB dated November 26, 2024] allowed the appeal and reduced the tax demand wherein the tax demand has been raised solely based on the statements of various witnesses during investigation without any evidence and further corroboration.

Citation :
Service Tax Appeal No. 10686 of 2014-DB dated November 26, 2024

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5799_krish_corporation.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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