2010 (5) TMI 515

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....of demand of Service Tax along with interest and penalties under sections 76, 77 and 78 of the Finance Act.   2. The facts of the case are that during April 2002 to March 2003 it was noticed from the Income-tax Return filed by the appellant total gross income was shown of Rs. 38,40,765 and as per the service tax return filed by the appellant, the total turnover was Rs. 24,43,997. It was al....

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....ax Department. Moreover, the appellant has failed to produce the document with regard to their claim of affecting sales which were included in their taxable turnover. The claim of the appellant that they have sold the material is not sustainable in the absence of any documentary evidence.   6. Heard and perused the record.   7. On careful perusal of the record, I find that in this ....

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....o the value of goods and material sold subject to documentary evidence of such sale being available. I find that the Notice have sold the photo printing paper for Rs. 13,96,768 which is substantiated through their Trading, Profit and Loss Account and therefore the same cannot be included in the value of taxable services. Thus I find that there is no short payment of Service tax. I also find that t....

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..... It is further observed that appellant has failed to discharge the onus to establish that the difference in amount of receipts shown in income-tax return and those declared in the Service Tax returns was on account of Trading/Sale of goods etc., and not related to service rendered. I have also examined the ledger account job work receipt and copy of invoices enclosed in the appeal memo bearing No....