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2007 (4) TMI 773 - AT - Service Tax

Issues Involved: Appeal against order setting aside service tax liability and penalty imposition.

Service Tax Liability Issue:
The appeal was filed by the Revenue against the order setting aside the service tax liability and penalty imposed on the respondents for security services provided to government agencies. The adjudicating authority confirmed a demand of Rs. 3,80,096/- and imposed penalties under Section 78 and Section 76 of the Finance Act, 1994. The respondents presented certificates from Chartered Accountants showing reduced tax liability. The Commissioner (Appeals) reduced the service tax liability stating that the department failed to provide evidence of realization of billed amounts. The Revenue filed an appeal relying on certificates from MSEB and Central Railway Divisional Office, alleging suppression of service value to evade tax. However, these certificates were issued after the adjudication order, which is against the principle that appeals should be based on the same documents available during adjudication. Consequently, the appeal by the Revenue was dismissed solely on this ground.

*(Pronounced and Dictated in Court on 3-4-2007)*

 

 

 

 

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