2014 (10) TMI 485

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..... appeal against the impugned order along with application for stay wherein service tax demand has been confirmed on the allegation that they have shown the amount of service provided more than the amount on which they have paid the service tax. 2. After hearing both sides at length, we are of the opinion that the appeal itself can be disposed of. Therefore, after waiving the requirement of pre-de .....

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..... erest and penalty. Aggrieved from the said order, the appellant is before us. 4. Shri S.S,Gupta, CA, ld. Consultant submits that during the impugned period i.e June 2009 service tax was payable on receipt basis which means whatever the amount is received towards the service provided is the taxable value of service provided. He submits that the appellant provided the copy of the cheque of the amou .....

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..... s the services rendered. The appellant has shown the evidence of receipt of payment of service provided by way of production of photocopy of cheque, ledger account and TDS certificate. The genuineness of these have not been doubted by the Adjudicating authority. Further, we find that the adjudicating authority or the investigating agency has not taken any steps to verify the fact as to what amount .....

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