2019 (5) TMI 1232

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..... on under N/N. 31/2011 dated 25th April, 2011 for tariff billow ₹ 1,000/- and exemption resulted in nil rate of duty - HELD THAT:- The learned Commissioner (Appeals) has not rejected the ledgers maintained. Further, learned Commissioner (Appeals) should have verified the said ledgers vouchers and satisfied himself than believe in the information available on the website. The said observa .....

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..... that appellant is aggrieved by confirmation of service tax demand of ₹ 89,401/- for financial year 2012-13 and ₹ 63,629/- for the financial year 2013-14 in respect of short term accommodation service provided by the appellant. We note that the contention of the appellant in respect of the same was that the tariff was less than ₹ 1,000/- per room per day in respect of the s .....

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..... ebsite. We therefore, hold that the said observation are unsustainable in the absence of any credible evidence relied upon by the learned Commissioner (Appeals). We therefore, set aside the impugned order to the extent of demand of service of aforesaid amounts along with interest and penalty thereon. 4. In above manner the appeal is allowed. ( Dictated in Court .....

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