Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 735 - AT - Service TaxShort payment of service tax - MSO / Cable operator services - under-reporting of number of subscribers - Held that:- the revenue has not produced any contrary evidence to indicate that appellant had larger subscriber base than as is declared in ST3 returns. The query from the bench as to any additional evidence being not noticed by the adjudicating authority, departmental representative was unable to show us any additional evidence gathered by the revenue. In the absence of any additional evidence that there being larger subscriber base, we find that the difference of service tax liability for the period January 2006 to September 2009 has been worked out based upon presumptions and assumptions. The subscriber base as calculated by the revenue for this period is a notional one, theoretical without any basis. - adjudicating authority was correct in dropping the proceedings initiated by the show cause notices for the period January 2006 to September 2009 - however demand for the period October 2005 to December 2005 confirmed - Decided substantially in favor of assessee.
|