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TMI Blog2023 (11) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri Badhe Piyush Barasu, Deputy Commissioner, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR Brief facts of the case are that the appellant is a professional player of cricket. He is registered with Service Tax. On 26.06.2020, appellant was issued with a show cause notice. It was stated in the said show cause notice that for the year 2014-15, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax cannot be demanded from the present appellant on the grounds stated in the subject show cause notice. Aggrieved by the said order, Revenue preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) in para 12 of the impugned order has held that in the instant case there was no issue of taxability of service tax, but the issue was regarding difference of Rs.1,97,71,881/- tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablished that the difference is consideration received for providing any service. He has relied on various decisions of this Tribunal such as Commissioner vs. Modern Road Makers Pvt. Ltd. decided by this Tribunal through final order No. 86160/2023 dated 28.07.2023, Lord Krishna Real Infra Pvt. Ltd. vs. Commissioner reported at 2019 (2) TMI 1563 - CESTAT Allahabad, Sharma Fabricators & Erectors P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and was raised invoking the provisions of sub-section (1) of Section 73 of Finance Act, 1994. The said provision of Finance Act empowers Revenue for recovery of service tax which has not been levied or which has not been paid or which has not been short levied or which has not been short paid or which has been erroneously refunded. Therefore, the first step for Revenue is to establish that a speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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