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2016 (10) TMI 796 - AT - Service TaxTaxability - export commission - whether the appellant is required to pay service tax on the amount of export commission appearing in their trial balance on the debit side (expenditure) for the Financial Years 2006-07, 2007-08 and 2008-09 respectively? - Held that: - the Adjudicating Authority have not recorded any categorical finding as to what documents he required to see, which were not produced by the appellant. He has simply alleged that the appellant could not prove to his satisfaction, which appears to be only surmises and conjectures for confirming the demand. It is not his case that he found the books of accounts to be unreliable or the certificate of the Chartered Accountant to be unreliable. Thus, brushing aside evidence produced without any cogent reason is undesirable and against the principles of natural justice. Accordingly, I hold that the appellant has sufficiently explained that the amounts appearing in their books of account, trial balance and final accounts are not expenditure made by them in foreign exchange and the whole demand has been confirmed only on presumptions and assumptions which have got no legs to stand - export commission not taxable - appeal allowed - decided in favor of appellant.
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