2017 (1) TMI 1190

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..... the respondent ORDER The appeal is against order dated 20.10.2010 of Commissioner  (Appeals), Customs & Central Excise and Service Tax, Bhopal. The appellants are engaged in providing telecom services  and were showing income under various headings. The rate of service tax payable was enhanced from 5% to 8% w.e.f. 14.05.2003.  The appellant did not discharge service tax with enha .....

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..... authorities the appellant did not produce any evidence regarding period of  rendering services and the actual receipt of amount to support their claim. Even now, they have not submitted the documents clearly supporting their stand. 4.  We have hard both the sides and perused the appeal records. 5.  Admittedly, the effective rate of service tax was enhanced from 5% to 8% w.e.f. 14. .....

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..... impugned order also notes that the appellant did not produce the records for post-paid SIM, details of bill collection and sale of pre-paid  SIM before the authorities. We note that the rate of tax was enhanced with due announcements by the Government  and the appellant as one of the regular and large tax payers under the category of telephone services, is expected to discharge correct .....

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