TMI Blog2017 (1) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... a ball park figure indicated by the proprietor. Accordingly, we find it difficult to uphold the demands imposed upon the appellant - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 134/2011 (DB) - 56074/2016 - Dated:- 5-12-2016 - Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Jatin Mahajan, Advocate for the appellant Shri Ranjan Khanna, AR for the respondent ORDER Per V. Padmanabhan The present appeal is directed against order dated 18.10.2010 passed by the Commissioner (Appeals), Jaipur. The appellant is engaged in the activity of cable operator services. They hold registration under the above category and paid service tax from time to time. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount paid to pay channels. However, the Appellate Authority fixed the demand on the basis of 125% of the amount paid to the pay channels. The submission of the appellant is that there is no basis for such arbitrary determination of tax demand. (2) The entire demand is hit by time limit. The revenue has not disclosed any serious ground for invoking the larger period of limitation. Accordingly, they have submitted that both on merits as well as on limitation, the appeal may be allowed. 5. Ld. DR, on the other hand, reiterates the views taken by the lower authorities. His submission is that the proprietor of the appellant has admitted in his statement that the value of the taxable service may be taken as 120% - 140% of the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax demand made on the basis of such a measure. 7. The service tax is required to be paid by the service providers on the basis of the documents maintained by themselves. They are required to self-assess the amount of service tax and pay the same and follow it up by filing the periodical ST-3 returns. In this case, the Revenue has undertaken such proceedings against the appellant on the basis of the intelligence that they are evading service tax. However, no incriminatory documents were recovered during such search proceedings to evidence any suppression of taxable service and consequently, evasion of service tax. The entire demand has been based solely on the statement given by the proprietor in which he has indicated a rough e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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