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2019 (1) TMI 1433 - CESTAT CHENNAIEvasion of service tax - Non-production of supporting documents - no proper registration certificate obtained - conditions for export of services not fulfilled - suppression of taxable value - service tax on import of service not paid - CENVAT Credit wrongly availed - the impugned demand is raised on the ground that the appellant had not furnished any supporting evidence in the form of documents - Held that:- The appellant submits that they had furnished all such necessary documents as well as the reconciliation statements in this regard - the matter has to be adjudicated afresh by the adjudicating authority since he has not given any finding on the documentary evidences furnished nor has he denied the production of such evidences. Penalty - Held that:- The issue involved is undoubtedly an interpretational one and the appellant had also submitted sufficient documentary evidences in its support - there is no scope for levying any penalty, for which reason the penalty is deleted. Appeal allowed in part and part matter on remand.
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