9911796707
TMI Blog2007 (12) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by them - certificate of C.A has also not been produced for scrutiny - C.A’s certificate ought to have given break up of house keeping services furnished year-wise - assessee has not discharged their burden to seek benefit of non-levy of service tax on house keeping services – but in view of financial hardship, stay is partly granted X X X X Extracts X X X X X X X X Extracts X X X X ..... lete in all aspects and that certificate of the CA cannot be challenged. The Commissioner has noted in his Order-in-Original that the certificate does not quantify the total amount attributable to house keeping services provided during the said period. It does not mention the total amount received by the assessee during the year 1999-2004 nor separate breakup furnished year wise for abatement if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for non-levy of service tax on the alleged services of housekeeping rendered by them. 3. Prima facie we agree with learned SDR that appellants have not produced sufficient evidence to substantiate their plea that they had carried out house-keeping services. The certificate of C.A has also not been produced for scrutiny. We have to proceed on the basis of the observation of the Commissioner note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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