2006 (11) TMI 26

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....dated 19-5-06, that upheld the order-in-original which confirmed the reduced service tax but reduced penalty. 2.The relevant fact that arise for consideration are the respondent was issued a show cause notice for the demand of service tax for the period 16-7-01 to 30-9-04, on an allegation that he was providing photography services. The said show cause notice was confirmed by the adjudicating a....

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....erused records. I find in this case, the learned Commissioner (Appeals) has considered the issue in its right perspective. The findings of the learned Commissioner (Appeals) are as under :- "4.The appeal was fixed for hearing on 18-5-2006, Shri Dhaneshwar Ram Chakresh appellant appeared for hearing and showed original receipt book and requested to reduce the tax as per actual income from pho....

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....e findings of the Commissioner (Appeals), he has come to the conclusion of reducing the service tax liability and the penalty after taking into consideration the original receipt books and other documents produced by the respondent in proof of his actual income from photography services. 7.The provisions under Section 85(4) of the Finance Act, 1994 reads as under :- " The Commissioner of Cen....