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2018 (11) TMI 528

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..... r the period 2006-2007 and on 6th June 2011 for the period 2007-2008. We further find that the said amount have been adjudicated and appropriated in the impugned order. Period from 1st April 2008 to 30th Sept. 2010 - Held that:- The appellants have produced copy of their bank statement, which shows Nil credit during this period. Appeal allowed - decided in favor of appellant. - Appeal No. .....

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..... ervice. From para 7.14 of the order, it is evident that the appellant had paid the service tax on their turn over of ₹ 1.04 crores (approximately). As per Revenue, taxable turn over of ₹ 64.77 lakhs, escaped payment of tax. Table 10 of the order, states as under: Period Amount of S. Tax and interest deposited as per letter dated 18.12.2012 .....

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..... 2011 for the period 2007-2008. We further find that the said amount have been adjudicated and appropriated in the impugned order. So far, the demand for the subsequent period from 1 st April 2008 to 30 th Sept. 2010 is concerned, the ld. Counsel have submitted that the business of the appellant had closed during the financial year 2007-2008, due to demolition of their business premises by the Mu .....

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