2013 (4) TMI 495

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..... wer authority though these receipts were issued by them only and there cannot be any reason for not producing the same before lower authority. Thus these receipts are not supported by any other documents like invoices. Under Section 67 or the Finance Act, 1994 service tax is to be paid on gross value of service provided. Appellant has received these charges from service recipient and therefore li .....

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..... but instead of paying service tax on gross value, paid the tax on professional charges only. Show Cause Notice was issued to the appellant demanding Service Tax short paid amounting to 1,04,332/- against the said Architect s service. Adjudicating Authority confirmed a demand of Rs. 58,212/- only on ammonia printing charges, model making charges and perspective drawings charges. Appellant filed an .....

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..... eceipts their appeal is required to be allowed. 4. Ld. DR appearing for Revenue submits that appellant did not produce any evidence before lower authorities to prove that the activity of ammonia printing, model making and perspective drawing are separate from the Architect s service. Receipts submitted by the appeal are nothing but an afterthought as most of receipts are in continuation and not .....

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