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2017 (12) TMI 966 - CESTAT NEW DELHINon-payment of service tax - best judgment assessment - details accounts not maintained by appellant - invocation of Section 72 of FA, 1994 - Held that: - the appellants categorically asserted that they did not provide any other service other than those, the details of which have been submitted to the lower authorities. The Revenue also could not point out excess receipt on these contracts or the taxable service which gave them the consideration escaping the tax. In the absence of specific allegation with reference to the nature of service or the service recipient it is not tenable to hold an income of the appellant even if it is admitted to be an actual income, as consideration for a taxable service. The appellants did file returns under Section 70 and also made available all the contracts on which service tax liability will arise for them. As such, application of Section 72 cannot be extended based solely on the income tax return without identifying the specific taxable service or service recipient. Demand not sustainable - appeal allowed - decided in favor of appellant.
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