2009 (2) TMI 49

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..... ute the value of taxable service - It is settled law that the finding of appellate authority does not call for interference without evidence to contrary - Revenue’s appeal has become fatal so it is dismissed - 469 of 2008 -SM - 213/2009-SM(BR)(PB) - Dated:- 27-2-2009 - Mr. D.N. Panda, Judicial Member Mr. Sansar Chand, DR, for the Appellant. Mr. Bipin Garg, Advocate, for the Respondent. .....

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..... has no doubt dealt the average fair value of taxable service in page 9. But he came to the conclusion that the kachhi parchi shall not be basis to compute the value of taxable service. In view of the finding of the learned Commissioner and in absence of any impeachable evidence coming today, the matter cannot be said to be a matter of valuation for the very basis of show cause notice being ill fou .....

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