TMI Blog2018 (5) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order put the onus on the appellant to establish that they have not rendered taxable service as alleged in the show cause notice. The same is not sustainable, as basic legal principle is the person who is alleging should establish the fact - No material evidence is available in the proceedings before the lower authorities except information purported to have been received from IOCL. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the category of errection commissioning service rendered to M/s. IOCL with reference to setting up of Petrol Pumps at Kherli, Dausa Usmanpur. 2. Ld. Counsel appearing for the appellant at the outset submitted that the appellant had closed operation in 2003. They have never done any work of errection of Petrol Pump for M/s. IOCL during the impugned period. They have only undertaken ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority has given details of work order and nature of work executed by the appellant to confirm the tax liability. The appellants repeatedly pleaded that they have closed their firm in 2003 itself. This was not considered by the lower authorities. In fact, the impugned order put the onus on the appellant to establish that they have not rendered taxable service as alleged in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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