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TMI Blog2018 (11) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation has been done at the level of customers’ end. So also there is no document to show that the appellant has received charges for all the connections provided by him. Service tax can be demanded only on a consideration received by the service provider - Since there is no evidence to establish that the appellants have received consideration for all 550 connections, the demand raised by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receiving the services from SCV and were not discharging the service tax for the services provided by them. Show cause notice was issued proposing to demand service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand of ₹ 25,572/- along with interest and imposed penalties. A revision notice was issued to the appellant on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon documents seized from SCV to arrive at the total taxable value which is highly erroneous. He submitted that the records received from SCV showed that 550 connections were taken by the appellant and based upon such figures have arrived at the total tax of ₹ 3,44,248/-. Merely by assuming that the connections provided by the appellant cannot be less than 550 and basing upon the surv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the imposition of penalties is legal and proper. 4. Heard both sides. 5. From the submissions made before us as well as the records, we are able to see that the demand of service tax has been confirmed by the Commissioner in the revision order merely basing upon the documents recovered from SCV. In the registers recovered, it was seen that the appellant had taken 550 connections a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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