2010 (9) TMI 527

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..... ther, the account specifically shows that the amenities were provided by the assessee - The finding of the revision authority that charge of suppression of taxable value with intent to evade payment of service tax is proved and the assessees have not shown any reasonable cause as required under section 80 of the Finance Act - Hence uphold the impugned order and reject the appeal. - ST/292 OF 20 .....

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..... amenities charges did not belong to his business but to his son. However, no evidence was produced in support of the claim and further, the account specifically shows that the amenities were provided by the assessee. The fixed asset schedule of income-tax return filed by the assessee shows that the furniture and vessels (amenities) are owned by the assessee of which depreciation was claimed and e .....

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