2017 (11) TMI 696

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..... al are presumptive in nature and on the basis of presumptions the demand cannot be confirmed - appeal allowed - decided in favor of appellant. - ST/70070/2017-ST[SM] - A/71205/2017-SM[BR] - Dated:- 6-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Dharmendra Srivastava, Chartered Accountant, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent OR .....

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..... issue through impugned Order-in-Original dated 03/11/2016. The Original Authority confirmed the demand of Service Tax ₹ 2,32,895/- and dropped the demand of ₹ 1,03,97,171/-. The Original Authority imposed penalty of ₹ 23,290/- under Section 76 of the Finance Act, 1994 and another penalty of ₹ 10,000/- under Sub-Section (2) of Section 77 of the Finance Act, 1944. Being aggr .....

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..... received under this head is for the provisions of certain taxable services and leviable to service tax. In respect of amounts which were written back, the ld. Counsel has submitted that Original Authority in Para 17 has held These amounts may be related to servicing of motor vehicles and thus taxable. He has further submitted that the Original Authority has not given clear finding and given fin .....

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