The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member), while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available...
