2009 (10) TMI 482

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..... /-. It was noticed that as per the Income Tax Returns, the total receipt was shown as Rs. 6,40,995/- on account of services rendered during the period from April 2002 to March 2005 and accordingly it was hold that the appellant had suppressed the value amounting to Rs. 5,76,111/- for the said period. Accordingly, service tax demand of Rs. 50,815/- was raised against the appellant. Held that - The .....

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..... ll as the appeal be decided as per the submissions made by the applicant in the appeal memo. 3. Brief facts of the case are that the appellant is a photographer and doing photography service. During the period April 2002 to March 2005 the appellant had filed 3 Service Tax Returns and paid service tax amounting to Rs. 4,089/- on the taxable value amounting to Rs. 64,884/-. It was noticed that as .....

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..... tire demand and the appeal is also taken up for disposal. 5. On perusal of the record, it is found as per the Profit and Loss Account attached along with Appeal Memo by the appellant, that the total receipts includes the material sale from photography and collection charges which comprises of Rs.6,40,995/- as total turnover of the appellant during the impugned period. The adjudicating authority .....

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