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2016 (2) TMI 978 - AT - Service TaxDemand - Business Auxiliary Service - job work - appellant has cleared some goods after processing on issuance of the challan or invoices for job work without payment of service tax - Held that: - the demand has been confirmed only on the basis of the record found in the computer of the appellant and these entries have been made by the computer operator on the instructions of Shri O.P. Gandhi. Shri O.P. Gandhi also filed an affidavit that he has directed to make entries who also filed complaint with the department against the appellant. Shri O.P. Gandhi has filed an affidavit to that extent. I also find that department has not come up with any clear evidence to controvert the affidavit filed by Shri O.P. Gandhi. Further, no investigation has been conducted at the end of the parties on whose behalf, the appellant did job work and no investigation was conducted at the end of the transporter. Therefore, the revenue has failed to come up with clear evidence against the appellant to demand the service tax - demand not sustainable against the appellant - penalties not sustainable - appeal allowed.
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