2011 (8) TMI 409

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....ice tax through the invoices. The invoices did not indicate service tax registration number of service provider. It is alleged by the department that M/s Fast Track Travels had suppressed the facts of taxable service provided by them and its value from the department with intent to evade service tax. Thereafter the field officers made the correspondence at the address available on records of the service recipient but the same were received back as address not found. Thereafter the service recipient was requested to provide the details of ledger accounts and other information if any of M/s Fast Track Travels. They provided the ledger accounts and also furnished a letter dated Nil received by them on 7.7.2004 wherein they were informed by the....

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....nts and M/s Fast Track Travels are one and the same entity. He argued that Shri Rambhau D.Bodke is an illiterate person. He totally depended on other persons for conducting his day-to-day business transaction. At the time of signing that letter he was under bona fide impression that the said letter is in relation to his business. He has also drawn attention to the fact that two separate contracts, one signed by M/s Fast Track Travels for the period 2003-04 and second by M/s Matoshree Tours & Travels for the period 2005-06. He, therefore, prayed that demand of tax liability against M/s Fast Track Travels can not be demanded from appellant and the Commissioner (Appeals) order may be set aside. 4. The learned SDR appearing for the Revenue s....