9911796707
TMI Blog2017 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence emerging out books of accounts of the appellant or the invoices said to have been issued by the appellant. The appellant has admitted Service Tax liability of which was already paid - the SCN is not sustainable in so far as, demand of ₹ 2,62,174/- of Service Tax is concerned - demand of tax, interest and penalty set aside - appeal allowed - decided in favor of appellant. - ST/185 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29.01.2007. On the basis of some records seized at said some other business premises, investigation was carried out and statement of one Shri Krishan Kumar Agarwal, said to be authorized person and accountant of present appellant, was recorded on 01.05.2007 and from the said statements, the total consideration received by the appellant for the year 2004-05, 2005-06 and 2006-07, were taken into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL/KNP/2010 dated 13.09.2010. The Cd. Commissioner (Appeals) upheld the said O-I-O- dated 23.11.2009. Aggrieved by the said Order-in-Appeal, the appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. The learned counsel has argued that the show-cause-notice is based on statement of Shri Krishan Kumar Agarwal and there is no other evidence relied upon by Revenue for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging out books of accounts of the appellant or the invoices said to have been issued by the appellant. The appellant has admitted Service Tax liability of which was already paid. Therefore, I find that the show-cause-notice is not sustainable in so far as, demand of ₹ 2,62,174/- of Service Tax is concerned. Therefore, I set aside the demand of ₹ 2,62,174 and all the penalties imposed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
