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2015 (10) TMI 1305 - AT - Service TaxBest judgement assessment u/s 72 – Non submission of information hampered the determination of service tax liability and has not filed the return as well; thus invoking Section 72 – Held That:- Appellant filed the ST-3 returns regularly thus foundation of SCN that Appellant has not filed their return is incorrect. Regarding letters issued seeking information from the appellant - Held that:- appellant has specifically asked the department to tell what information they require, but despite the appellant s request, it was not informed what information /details /documents were required for by the department to issue the show cause notice. In the absence of any document, nature of details which was sought to be asked from the appellant specifically, in that case, the show cause notice is only on the basis of assumption and presumption. No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b) are thus not attracted – SCN is deficient and not maintainable – Decided in favour of the assessee.
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