2013 (10) TMI 298

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.... Per Justice G. Raghuram : The adjudication order dated 08.05.2012 assessed service tax liability of Rs.13,25,555/- besides confirming interest and penalties as specified, including penalty equivalent to the service tax demand, under Section 78 of the Finance Act, 1994. The petitioner's appeal was allowed by the CCE&ST (Appeals), Meerut-I by the order dated 27.12.2012. The appellate authority s....

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....amounts deposited by the petitioner pertain to refunds received from the Income Tax Department, which were also wrongly computed as the receipts from the taxable service provided. The petitioner had however failed to produce any evidence/ material in support of his contention either with regard to sale proceeds of the land allegedly sold to M/s. Organosys Ltd. or the refund amounts asserted to hav....