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2019 (6) TMI 769 - AT - Service TaxCommercial Training and Coaching services - non/short payment of service tax - HELD THAT:- It is only in response to the show cause notice the assessee took the stand that the notebook was written under duress. The first appellate authority was wrong in holding that the contents of the letter dated 18.10.2008 were retracted at the first available opportunity. In fact, the retraction was made after about a year and can only be considered as afterthought. The first appellate authority confirmed part of the demand to the extent assessee agreed to pay and rejected the rest which is not correct. If he was of the opinion that the entire demand was based on no evidence whatsoever, he should have set aside the entire demand. There is no rationale in confirming one part of the demand and rejecting another part of it only on the ground that the assessee agreed to pay one and not the other when the entire demand is based on the same evidence. Therefore, we find that the order of the first appellate authority is liable to be set aside. The demand of the service tax, interest and penalties as imposed by the lower authority stand restored - Appeal allowed - decided in favor of Revenue.
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