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2016 (2) TMI 978 - CESTAT CHANDIGARH

2016 (2) TMI 978 - CESTAT CHANDIGARH - 2016 (44) S.T.R. 103 (Tri. - Chan.) - Demand - Business Auxiliary Service - job work - appellant has cleared some goods after processing on issuance of the challan or invoices for job work without payment of service tax - Held that: - the demand has been confirmed only on the basis of the record 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 file .....

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ue has failed to come up with clear evidence against the appellant to demand the service tax - demand not sustainable against the appellant - penalties not sustainable - appeal allowed. - ST/53621-53622/2015-SM - Final Order Nos. 51-52/2016-CHD - Dated:- 8-2-2016 - Shri Ashok Jindal, Member (J) Shri Naveen Bindal, Advocate, for the Appellant. Shri B.B. Sharma, AR, for the Respondent. ORDER The appellants are in appeal against the impugned order demanding service tax under the category of Busines .....

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fter processing on issuance of the challan or invoices for job work without payment of service tax. Therefore, the appellant has evaded payment of service tax on job work. In these set of facts, the proceedings were initiated against the appellant. It is on this basis, service tax demanded along with interest and penalties were also imposed on both the appellants. Aggrieved from the said order, the appellant is before me. 3. Ld. Counsel for the appellants submits that nothing incriminating .....

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pute with the appellants. Later on, an FIR was lodged against Shri O.P. Gandhi and Shri O.P. Gandhi filed affidavit before the Magistrate in the criminal proceedings that he has fabricated the entries in the computer and same has been accepted by him. Therefore, the computer print outs on the basis of entries in computer on the direction of Shri O.P. Gandhi fabricated documents. In that circumstances, the impugned order is required to be set aside. He also submits that the genuineness of the ent .....

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