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2018 (11) TMI 1084 - CESTAT CHENNAINon-discharge of service tax - demand of service tax has been confirmed by the Commissioner in the revision order merely basing upon the documents recovered from SCV - Held that:- There is no evidence brought out that the appellant has provided services to 550 customers and no investigation has been done at the level of customers’ end. So also there is no document to show that the appellant has received charges for all the connections provided by him. Service tax can be demanded only on a consideration received by the service provider - Since there is no evidence to establish that the appellants have received consideration for all 550 connections, the demand raised by assuming that the appellant has provided 550 connections to various subscribers is without any factual basis. Appeal allowed - decided in favor of appellant.
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