https://www.taxtmi.com/caselaws?id=751727 CESTAT Allahabad dismissed the appeal in a service tax recovery case. The appellant had suppressed taxable service value and disputed only quantification, not liability. Evidence showed appellant collected service tax of Rs 30,172 on taxable value of Rs 462,239 prior to 16.06.2005, negating their deduction claim. The gross taxable value was determined as Rs 63,90,554.77 after allowing legitimate deductions for PF, bonus, and service tax paid by the service recipient. The department's demand was based on taxable value of Rs 64,41,735, showing minimal difference from appellant's submissions. The tribunal applied the principle that admitted facts need not be proved, citing SC precedent, and confirmed the demand for service tax, interest, and penalty due to appellant's failure to substantiate claims with relevant records. en-us Mon, 22 Apr 2024 00:00:00 +0530 Wed, 24 Apr 2024 06:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751727 CESTAT Allahabad dismissed the appeal in a service tax recovery case. The appellant had suppressed taxable service value and disputed only quantification, not liability. Evidence showed appellant collected service tax of Rs 30,172 on taxable value of Rs 462,239 prior to 16.06.2005, negating their deduction claim. The gross taxable value was determined as Rs 63,90,554.77 after allowing legitimate deductions for PF, bonus, and service tax paid by the service recipient. The department's demand was based on taxable value of Rs 64,41,735, showing minimal difference from appellant's submissions. The tribunal applied the principle that admitted facts need not be proved, citing SC precedent, and confirmed the demand for service tax, interest, and penalty due to appellant's failure to substantiate claims with relevant records. Case-Laws Service Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751727