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2017 (1) TMI 35 - AT - Service TaxCable operator services - evasion of tax - time limitation - arbitrary quantification - Held that: - the statement of the proprietor relied upon by the Revenue, can at best raise suspicion to suggest that the taxable value declared by the appellant is not correct or suppressed. However, before fastening the service tax demand and the connected penalties under various sections, it was incumbent on the revenue to come up with tangible evidence to prove the suppression of facts and to quantify the demand on the basis of documentary evidence. On the other hand, what we notice is rather arbitrary quantification on the basis of a ball park figure indicated by the proprietor. Accordingly, we find it difficult to uphold the demands imposed upon the appellant - appeal allowed - decided in favor of appellant.
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