TaxTMI 
TaxTMI 
2016 (2) TMI 978
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....Shri B.B. Sharma, AR, for the Respondent. ORDER The appellants are in appeal against the impugned order demanding service tax under the category of Business Auxiliary Service (BAS) and proposing penalty on both the appellants. 2. Brief facts of the case are that the main appellant is engaged in the activity of job work and paying service tax under the category of BAS. A search was co....
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.... the investigating team. Further, the computer print outs which were alleged for clearance of job work goods without issue of invoices is on the basis of complaint lodged to the department by Shri O.P. Gandhi, ex-Manager. Shri O.P. Gandhi was shunted out by the appellant and due to take revenge, Shri O.P. Gandhi directed the computer operator to make fake entries in the computer that is why he mad....
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....ter. He also submits that no examination of Shri O.P. Gandhi was done by the authorities below to controvert the contents of the affidavit. Therefore, impugned order is required to be set aside. 4. On the other hand, ld. DR contested the issue and denied the arguments and submitted that corroborative statements of Sh. B.S. Negi is on record accepting that the appellant is involved in the a....
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....entries who also filed complaint with the department against the appellant. Shri O.P. Gandhi has filed an affidavit to that extent. I also find that department has not come up with any clear evidence to controvert the affidavit filed by Shri O.P. Gandhi. Further, no investigation has been conducted at the end of the parties on whose behalf, the appellant did job work and no investigation was condu....