TMI Blog2018 (12) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the assessee. There is no evidence for the same, in the absence of which, the demand should not have been upheld against them. Appeal dismissed - decided against Revenue. - APPEAL No. ST/52043/2015-CU[DB] - FINAL ORDER NO. - 72837/2018 - Dated:- 6-12-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) AR Shri Mohd. Altaf (Asstt. Commr.) AR for Appellant Absent for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard learned A.R. appearing for the Revenue and nobody appeared for the respondent. 2. As per facts on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on account of providing taxable services and no short payment of duty can be alleged solely on the basis of the said payment made by them. 5. The Original Adjudicating Authority did not find favour with the above plea of the assessee and accordingly confirmed the demand alongwith confirmation of interest and imposition of penalty. On appeal against the said order of the Original Adjudicating Authority, Commissioner (Appeals), while disposing of the appeal, examined the various documents on record and observed that the liability has been fixed against the assessee on the basis of payment made by the service receiver. He took into consideration the list of non taxable/exempted services provided by respondent which included non taxable/ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be confirmed against them. Accordingly he set aside the demand except to the extent of ₹ 6,214/-, with which the appellant is not aggrieved with. 6. We find that the entire case of the Revenue is based upon the payment made by Obra Thermal Power Station, without actually finding out as to whether the said payments are against any taxable services or are against the exempted services, as contended by the assessee. There is no category of services disclosed in the show cause notice. Merely because the respondents have received certain payments from the said M/s Obra Thermal Power Station does not lead to the inevitable conclusion that the said consideration was on account of taxable services having been provided by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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