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2018 (7) TMI 1006 - AT - Service TaxShort Levy of Service Tax - Consulting Engineering Service - the entire case of the Department is based on the balance sheets recovered during search operations showing the inflated income - the sole basis of the Department is the third party evidence which has no where been got corroborated from the appellants - proper appreciation of facts not made - principles of Natural Justice. Held that:- The allegation of short levy are as serious as that of the allegations of the clandestine removal - In the case of Hilton Tobacco Ltd. vs. CCE, Hyderabad [2004 (12) TMI 214 - CESTAT, BANGALORE], it was held that demand of duty cannot be made simply on assumptions and presumptions. The Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant and the fact that nothing from appellant could be recovered which may corroborate those balance sheets - Commissioner has committed a grave mistake while confirming the entire levy including the one which was dropped by the original authority. The impugned order lacks proper appreciation of the facts and circumstances and also the proper application of the principles of law and is set aside - appeal allowed - decided in favor of appellant.
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