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2019 (5) TMI 1487 - AT - Service TaxDevelopment & Supply of Content - non-payment of service tax - suppression of facts or not - HELD THAT:- It is well settled law that no demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance sheet, if excess, reflects the providing of taxable services. It is the revenue who is making the allegations and as such, the onus to prove said allegation lies very heavily upon the revenue. Inasmuch as, the same has not been done, there are no merits in the Revenue's appeal. Appeal allowed - decided in favor of appellant.
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