TMI Blog2016 (2) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... cord found in the computer of the appellant and these entries have been made by the computer operator on the instructions of Shri O.P. Gandhi. Shri O.P. Gandhi also filed an affidavit that he has directed to make entries who also filed complaint with the department against the appellant. Shri O.P. Gandhi has filed an affidavit to that extent. I also find that department has not come up with any cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary Service (BAS) and proposing penalty on both the appellants. 2. Brief facts of the case are that the main appellant is engaged in the activity of job work and paying service tax under the category of BAS. A search was conducted in the premises of the appellant on 9-11-2011, nothing was found. All the stocks was found in order. The CPU was taken under the custody and print out also taken. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment by Shri O.P. Gandhi, ex-Manager. Shri O.P. Gandhi was shunted out by the appellant and due to take revenge, Shri O.P. Gandhi directed the computer operator to make fake entries in the computer that is why he made a complaint before the authorities as Shri O.P. Gandhi having dispute with the appellants. Later on, an FIR was lodged against Shri O.P. Gandhi and Shri O.P. Gandhi filed affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be set aside. 4. On the other hand, ld. DR contested the issue and denied the arguments and submitted that corroborative statements of Sh. B.S. Negi is on record accepting that the appellant is involved in the activity of job work and clearance of the goods without issuance of the invoices. 5. Heard the parties. Considered the submissions. 6. On careful consideration of the arguments ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence to controvert the affidavit filed by Shri O.P. Gandhi. Further, no investigation has been conducted at the end of the parties on whose behalf, the appellant did job work and no investigation was conducted at the end of the transporter. Therefore, the revenue has failed to come up with clear evidence against the appellant to demand the service tax. In that circumstances, I hold that demand is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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