2013 (10) TMI 1372

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..... Consequent upon the Show Cause Notice dated 24.9.2009 asserting a service tax demand of ₹ 45,53,852/- besides interest and penalties, for having under declared the gross value received for providing the taxable - photography service during 2004-2005 and 2005-2006, the Additional Commissioner, Chandigarh-I passed the assessment order dated 22.6.2010 confirming the service tax liability as .....

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..... the year 2004-2005. The adjudicating authority negated the claim of the petitioner and considered the receipts of the petitioner for 2004-2005 and 2005-2006 as attributable to the taxable service and confirmed service tax liability on that basis. 2. The petitioner preferred an appeal which was partly allowed by the order of the Commissioner (Appeals) dated 1.4.2013. Since Sales tax returns for .....

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..... te determination, the tax liability of the petitioner on the service tax component is ₹ 25 lakhs plus interest and penalties. 4. Ld. Counsel for the petitioner states that the petitioner has now filed sales tax returns for the first three quarters i.e 2004-2005 also, before this Tribunal. We are not inclined to consider this additional evidence at this stage of the proceedings. The petiti .....

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