2013 (12) TMI 863

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.... JUDGEMENT Order Per: B.S.V. Murthy; Demand of service tax of Rs.10,18,29,477/- has been confirmed with interest for the period from 2005-06 to 2008-09 on the portion of miscellaneous income shown in the balance sheets by the appellant in respect of which the appellant could not show the exact nature of the transactions/receipts resulted in the miscellaneous income. 2. Both sides were ....

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....aid on all services received/provided as the case may be and if something is left out, it is for the Department to find out and raise demand. Learned consultant also submits that the period involved is more than 4 years and after the audit was conducted and a show-cause notice was issued, proceedings started, they took remedial steps for subsequent years. But in our opinion it is for the assessee ....

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....ed from airlines for turnover, sale of old UPS batteries, etc. or any Chartered Account certificate confirming the above facts. They failed to produce any documentary evidences to prove that this income was not towards any taxable service/value and it would be unreasonable to accept that income of around Rs.62.80 crores (i.e. an average of Rs.15.70 crores per year) was earned by disposal of furnit....

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....keep the matter pending and decide the stay application at this stage. It will be fair to both sides to ensure that the dispute for the past period gets resolved quickly. In view of the above, with the consent of both sides, we proceed to decide the appeal itself finally after waiving requirement of predeposit. 4. We understand and appreciate that it will not be possible to go into each and eve....