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TMI Blog2014 (10) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence 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 has been paid by the service recipient towards the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-deposit, we have taken up the appeal with the consent of both sides. 3. The brief facts of the case are that the appellant provided certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 amount received against the services provided along with their ledger account and TDS certificate before the Adjudicating authority but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has been paid by the service recipient towards the service provided against the said invoice. Both the service recipient and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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