2011 (3) TMI 175

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....Ghuman, Senior Standing Counsel for the appellant.   ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 28.7.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial question of law:-   "i) Whether Tribunal is justified in holding that t....

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.... order-in-original dated 28.1.2009. On appeal, the said order was set aside on the ground that without making any enquiry and in absence of any statutory presumption, the department could not treat the amount as representing proceeds of services provided by the assessee. The view taken by the Tribunal to this effect in Kipps Education Centre Bathinda Vs. CCE Chandigarh 2009(13) STR 422 was followe....