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TMI Blog2011 (3) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to Mandap Keeper Services - Held that: it was for the department to show the evasion of service tax and that the money found with the assessee represented proceeds of services provided by it - decided against revenue. - 1 of 2011 - - - Dated:- 1-3-2011 - MR.JUSTICE ADARSH KUMAR GOEL, MR.JUSTICE AJAY KUMAR MITTAL, JJ. Mr. H.P.S.Ghuman, Senior Standing Counsel for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he premises of the assessee and the assessee being unable to explain the source of income. According to the department, since only business of the assessee was providing service of 'Mandap Keeper', the amount represented proceeds of services provided by the assessee. Accordingly, amount was treated as subject to service tax vide order-in-original dated 28.1.2009. On appeal, the said order was set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order. When an appeal is filed by the department, the least expected from the counsel for the department is to know the status of the order followed in the impugned order. In absence thereof, the representation by the department can hardly be responsible representation. We hope the department and its counsel will take appropriate measures in this regard. 5. No substantial question of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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