9911796707
TMI Blog2020 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... dence placed on record by the Revenue, demand of service tax is not sustainable against the appellant - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 60456 of 2019 - FINAL ORDER NO. 61133/2019 - Dated:- 2-12-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Mr. Vikrant Kackria, Advocate Present for the Respondent: Mr. Tarun Kumar, AR and Mr. Piyush, Inspector ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein demand of service tax for differential amount has been confirmed on the ground that the figures shown in ST-3 Returns are mis-matching with the figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. It is mere an assumption that miscellaneous receipts are the part of photography service. Without any evidence and record, on miscellaneous receipts shown by the appellant in their balance sheet, the service tax cannot be demanded from the appellant in the light of the decision in the case of CCE, Ludhiana vs. Mayfair Resorts (supra) , wherein Hon ble High Court has held as under: This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 28-7-2010 [2011 (21) S.T.R. 589 (Tri.-Del.)] passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi claiming following substantial question of law :- (i) Whether Tribunal is justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee represented proceeds of services provided by it, the Commissioner and the Tribunal have followed an earlier order of the Tribunal. On being asked, learned counsel for the revenue states that he has no knowledge about the status of the order. When an appeal is filed by the department, the least expected from the counsel for the department is to know the status of the order followed in the impugned order. In absence thereof, the representation by the department can hardly be responsible representation. We hope the department and its counsel will take appropriate measures in this regard. In the absence of any evidence placed on record by the Revenue, demand of service tax is not sustainable against the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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