Differential Service Tax demand fails where no evidence supports allegation of a higher monthly subscription charge.

Differential Service Tax cannot be sustained where the revenue fails to produce evidence that the assessee charged a higher monthly subscription than the amount accepted and taxed. The respondent had accepted charges of Rs. 135 per connection and paid Service Tax on that basis; the allegation that it was charging Rs. 150 per month remained unproved. In the absence of material contradicting the accepted subscription amount, the demand for differential tax was not justified.

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Issues: Whether the demand of differential Service Tax could be sustained in the absence of evidence that the respondent was charging a higher monthly subscription than the amount accepted by the assessee.

Analysis: The respondent had accepted monthly charges of Rs. 135 per connection and the Service Tax was being paid on that basis. The revenue's case rested on an allegation that the respondent was charging Rs. 150 per month, but no material was produced to support that allegation. In the absence of evidence contradicting the accepted monthly charge, the demand of differential tax could not be sustained.

Conclusion: The demand of differential Service Tax was not justified and the appeal failed.

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