9911796707
TMI Blog2010 (3) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... type of service provided by the appellant. Held that- department not discharged obligation to show that taxable event took place so as to justify levy of tax. Fit case for the waiver of pre deposit. - ST/496/2009 - S/303/2010-WZB/AHD - Dated:- 31-3-2010 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY: Shri P. Prajapati, C.A. , for the Appellant. Shri Sameer Chitkara, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that the appellant have rendered security agency service. Therefore, he submits that, prima facie, the appellant has a strong case and stay may be granted. As regards financial difficulty, submits that the appellant has closed down the business since it was not profitable and now he is working as an employee on salary of Rs. 5,000/- per month. 3. Learned SDR submits that the Service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration with Provident Fund department. No verification with the service receiver has been made as regards the type of service provided by the appellant. Since this is a case of Service tax evasion, the department should have conducted investigation to find out the type of service rendered and in any case it is the responsibility of the department to show that the taxable events have taken place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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