TMI Blog2019 (3) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period - Held that:- The entire case of the Revenue is based upon the comparison of figures as reflected in Profit and loss Account and Service Tax Returns. There is no further evidence to show that the appellant had provided the services in question. In the absence of any evidence reflecting upon the fact that the appellant have provided services and have received consideration that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in having been offered for service tax are irrelevant for the purpose of determination of tax and is based upon the impugned assessment which are erroneous. Appeal allowed - decided in favor of appellant. - APPEAL No.ST/70085/2017-CU[DB] - ST/A/70049/2019-CU[DB] - Dated:- 7-1-2019 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Dharmendra K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir profit and loss account revealed that they have received more consideration from their client which was not reflected in their Service Tax Return during the relevant period. As such by presuming that the consideration reflected in the balance sheet and the profit and loss account related to the services provided by them under the category of Adverting Agency Services , and by observing that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reflecting upon the fact that the appellant have provided services and have received consideration that the same which was not included in STR returns, the demand raised on that basis is unsustainable as per the settled law. The allegations are being made by the Revenue and onus to prove the same is also on the Revenue. We note that, in the instant case there is no investigation to show as to who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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