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2018 (12) TMI 732 - CESTAT ALLAHABADShort payment of service tax - Construction services - the entire case of the Revenue is based upon the payment made by Obra Thermal Power Station, without actually finding out as to whether the said payments are against any taxable services or are against the exempted services, as contended by the assessee - Held that:- There is no category of services disclosed in the show cause notice. Merely because the respondents have received certain payments from the said M/s Obra Thermal Power Station does not lead to the inevitable conclusion that the said consideration was on account of taxable services having been provided by the assessee. There is no evidence for the same, in the absence of which, the demand should not have been upheld against them. Appeal dismissed - decided against Revenue.
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