TMI Blog2008 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... - there is merit in the contention of the appellant and the total receipt of Rs.5,71,700/- are to be treated as inclusive of Service Tax – held that amount of Service Tax is to be requantified - 749 of 2007-SM(BR) - 1147/2008-SM (BR) (PB) - Dated:- 28-3-2008 - S.S. Kang, Vice President Shri Vikrant Kackaria, Advocate for the appellant. Shri S.L. Meena, DR for the respondent. [Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. The contention is that this amount is also added to the amounts retrieved from the computer for assessment of Service Tax. The contention is that there is no evidence that appellant received any amount in excess to what is retrieved from the computer, therefore, adding, of Rs. 3,50,000/-- to the assessable value for the purpose of Service tax, is not sustainable. 3. The appellant also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax. I find that there is no evidence on record to show in addition to Rs.5,71,700/-, the appellant has also received Rs.3,50,000/- from their customers for providing taxable service. In these circumstances, I find merit in the contention of the appellant the Service Tax payable is on the amount i.e. Rs.5,71,700/- which was not disclosed to the Revenue department and the same has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
