Patna High Court Upholds ₹25 Lakh Service Tax Demand Against Travel Agency Which Failed To Disclose Transactions & Claimed Records Were Lost In Fire

Patna High Court upheld a ₹25 lakh service tax demand against a travel agency that failed to maintain proper transaction records, despite their claim of documents being destroyed in a fire. The court held that taxpayers must either preserve duplicate records or provide alternative evidence to substantiate their claims when original documents are lost. This ruling reinforces the principle that natural calamities don't automatically absolve tax liabilities, while acknowledging the need for reasonable accommodations in genuine cases of document loss.