9911796707
TMI Blog2018 (9) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee. As such in the absence of any evidence against the appellant, there is no merits in the revenue’s stand - appeal allowed - decided in favor of appellant. - APPEAL No.ST/57218/2013-CU[DB] - ST/A/71956/2018-CU[DB] - Dated:- 6-8-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Aalok Arora, Advocate for Appellant Shri Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against them by way of issuance of show cause notice dated 20.10.2010 for raising the demand of service tax for the period October, 2005 to September, 2009. 3. The appellant took a categorical stand before the authorities below that the said amount found in bank account is on account of sale of the land as also on account of some Income Tax refund and produced the evidence to that effect. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee can never operate bank account by depositing the amounts, which might have been earned on account of other jobs. There is no requirement under the law to maintain separate bank account for the services to be provided by the assessee. As such in the absence of any evidence against the appellant, we find no merits in the revenue s stand, the impugned order is accordingly set aside and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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