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TMI Blog2025 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... E Mr. ANGAD PRASAD , MEMBER ( JUDICIAL ) Shri P. Rama Krishna, Advocate for the Appellant Shri K Sreenivasa Reddy, Authorised Representative for the Respondent ORDER [ ORDER PER : ANGAD PRASAD ] In these two appeals common issue is involved. Hence, I took up these two appeals together for disposal. 2. In appeal No. ST/30187/2024, the period of dispute involved is 2015- 16 and 2016-17 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consideration and was shown in his Income Tax Returns. He relied on Chartered Accountant Certificate, Bank Statement and his Income Tax Returns. Further, Learned Counsel relies on the following case laws to support his contention: i) Umesh Tilak Yadav Vs Commissioner of Central Excise, Nagpur [(2024) 15 Centax 161 (Tri-Bom)], ii) Gopichenna Vs Commissioner of Central Tax, Medchal-GST (Hyde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court)] and ii) Commr. Of C.Ex., Aurangabad Vs Toyoto Kirloskar Motors Ltd., [2009 (12) TMI 529 (Karnataka High Court)]. 5. Heard Learned Advocate for the appellant and Learned AR for the respondent and perused the records. 6. I find that the entire demand is based on difference in ST-3 Returns and Income Tax Returns and that the demand is raised without examination of the books of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions continuously hold that solely on the basis of Income Tax Returns, demand cannot be sustainable. Therefore, it is essential to establish that the value on which such service tax is calculated is the value under Section 67 and the same is derived from the consideration received by the appellant out of the activity which has to satisfy definition of Service under Sub-section (44) of Section 65B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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