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2020 (1) TMI 370 - AT - Service TaxDemand of service tax for differential amount - photography service - demand on the ground that the figures shown in ST-3 Returns are mis-matching with the figures in the receipts shown in the balance sheet - period 2006-07 and 2007-08 - HELD THAT:- The Revenue failed to prove that the miscellaneous receipts shown by the appellant are the part of photography service. It is mere an assumption that miscellaneous receipts are the part of photography service - Without any evidence and record, on miscellaneous receipts shown by the appellant in their balance sheet, the service tax cannot be demanded. In the absence of any evidence placed on record by the Revenue, demand of service tax is not sustainable against the appellant - Appeal allowed - decided in favor of appellant.
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