2009 (6) TMI 97

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..... he records and hearing both sides, I find that the lower authorities have demanded service tax of Rs. 30,755/- from the appellant for the period January to July, 2005 and that they have also imposed on them equal amount of penalty. The demand is on telephone service, more particularly mobile phone service. After verification of the mobile phone bills produced by the assessee, the original authorit .....

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..... at the show-cause notice in this case was issued prior to the Board's circular. The ld. SDR on the other hand submits that the adjudicating authority arrived at the finding only after verification of the mobile phone bills produced by the assessee and therefore it cannot be gainsaid that the finding is based on evidence. It is also pointed out that this Bench has decided in favour of the assessee .....

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..... so has chosen to claim under the said circular. In the circumstances, the relevant para of the circular has to be examined in this case. But I have not found any copy of the circular. According to the appellant, the crucial finding recorded by the original authority is not supported by evidence. According to the respondent, that finding was recorded after verification of the mobile phone bills pro .....

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