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2018 (12) TMI 789 - AT - Service TaxShort payment of service tax - certain amount received on account of mobilisation advances from the service recipient - relevant piece of evidence not considered - principles of natural justice - Held that:- The Commissioner (Appeals) has committed an error while ignoring the relevant piece of evidence as that of agreement just for want of date thereupon. He also ignored the affidavit in this respect and even the bank acknowledgement corroborating the subsequent event of withdrawal of the entire mobilisation amount of ₹ 1Cr., however with adjustment of ₹ 15 lakhs. Thus, the amount of ₹ 85 lakh cannot be the part of the taxable value. Appeal allowed - decided in favor of appellant.
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