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2015 (11) TMI 1174 - AT - Service TaxDemand of service tax - Fraud - Held that:- assessee had entrusted money with Consultant for depositing the TR-6 challan. But the consultant forged the Bank's seal and signature, pocketed the amount, and gave the forged challan in token of having deposited the money with the exchequer. On investigation by Revenue, it was found that Mr. Amol Adhav, the Consultant only committed fraud, there was no complicity on part of assessee. Thus, findings of learned Commissioner (Appeals) are correct and upheld - Decided against Revenue.
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