TMI Blog2013 (2) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... cific plea of the assessee that service tax is not leviable based on certain documents produced before the CESTAT. Held that:- It is well established in law that it is open to the assessee to demonstrate on the basis of the documentary evidence that the statement recorded is erroneous. - if on remand the CESTAT comes to the conclusion that the service tax is not leviable for the disputed perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble based on certain documents produced before the CESTAT. 2. Admittedly the service tax demand confirmed by the adjudicating authority has now been collected by the appellant-assessee and paid to the Revenue. Counsel for the appellant-assessee states that the assessee is agitating the issue of leviability of service tax not with a view to seek refund of the tax paid but with a view to agitate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority, the same was produced before the CESTAT and argued that the levy of service tax for the period involved herein is unjustified. However, the CESTAT based on the statement of the employee of the assessee has upheld the levy of service tax without considering the merits of the case and without considering the documents furnished by the assessee. It is well established in law that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod and consequently interest and penalty is not leviable, then and in that event the assessee shall not claim refund of service tax already collected and paid to the Revenue. It is further made clear that the order of the Tribunal in deleting the penalty in one appeal being not disturbed, the same would attain finality. All contentions of both the parties are kept open and the Tribunal shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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