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2012 (7) TMI 442 - CESTAT, NEW DELHIDifference in gross receipt of commission received shown in periodical ST-3 returns - demand of differential service tax and imposition of penalty - Held that:- As Commissioner (Appeals) rejected the appellant's plea of the differential amount being profit on sale of mobile phones stands rejected by him on the ground of lack of documentary evidence were as as regard the small scale notification benefit stating that it is not established from records that the total value of the services provided by the appellant during the preceding financial year was less than Rs.4 lakhs - instead of assuming the facts should have been got verified by him (Commissioner (Appeals)) from the original field officer - set aside the impugned order and remand the matter to original adjudicating authority for fresh decision, after verifying the facts
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