TMI Blog2010 (5) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal are rejected - ST/169/2010-SM(BR) - 581/2010-SM(BR)(PB) - Dated:- 10-5-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : Shri R.K. Saini, DR, for the Appellant. None, for the Respondent. [Order]. Revenue has field this appeal along with stay application. Today the matter was listed for disposal of stay application. After hearing at length, I find that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Income-tax is to be added in the assessable value for calculating the service tax liability. Accordingly, service tax demand was confirmed with interest under Section 75 and various penalties were also made under Section 77, 77 (sic) and 78 of the Finance Act, 1994. The respondent preferred appeal before the Commissioner (Appeals) who dropped the demand holding that the income voluntari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oborative evidence or document on record to show-cause notice that the amount disclosed by the respondent before the Income-tax authority is an amount of taxable service. He fairly agreed that the appeal and stay application both can be disposed of at the same time. 6. In the case of Kipps Education Centre, Bathinda v. CCE, Chandigarh reported in 2009 (13) S.T.R. 422 (Tri. - Del.), it was held b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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