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2018 (12) TMI 1364 - CESTAT ALLAHABADValidity of SCN - Sub-contract - Demand based on third party documents - Held that:- M/s Utility Powertech Ltd. did not submitted any invoices raised by appellant service-provider to support the information submitted by them in the form of Bill value from the period from 01.04.2006 to 31.03.2011 which was treated by Revenue as assessable value. Also, Revenue did not confront the appellant service provider with the figures obtained from M/s Utility Powertech Ltd. - therefore, the entire show cause notice is based on third party information, and is not sustainable - appeal allowed - decided in favor of appellant.
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