https://www.taxtmi.com/caselaws?id=839 The Tribunal upheld the demand based on evidence supporting the proprietor's statement regarding subscription amounts collected. The appeal by the Revenue was dismissed, affirming the Commissioner (Appeals)'s decision to partially allow the appeal and uphold the penalty imposed by the adjudicating authority. The Tribunal found that the balance sheet and chartered accountant certificate were not new evidence but supplementary support for the proprietor's statement, allowing their consideration. en-us Tue, 10 Oct 2006 00:00:00 +0530 Thu, 13 Mar 2014 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=839 The Tribunal upheld the demand based on evidence supporting the proprietor's statement regarding subscription amounts collected. The appeal by the Revenue was dismissed, affirming the Commissioner (Appeals)'s decision to partially allow the appeal and uphold the penalty imposed by the adjudicating authority. The Tribunal found that the balance sheet and chartered accountant certificate were not new evidence but supplementary support for the proprietor's statement, allowing their consideration. Case-Laws Service Tax Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=839