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


Last updated: 30 November 2024

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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Bimal Jain
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