2017 (1) TMI 657

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.... for the Appellant. None, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by the Revenue is against the order dated 5-5-2008 of Commissioner (Appeals-I), Jaipur. 2. The brief facts of the case are that respondents are engaged in providing taxable service. Certain proceedings were initiated against them for not paying the Service Tax mainly on the basis of....

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....handigarh and Lucknow did not tally with income-tax return filed in Jaipur office. 4. We have heard the AR who reiterated the grounds of appeal. None represented the respondent. 5. We find that Commissioner (Appeals) examined the respondents appeal against confirmation of demand and allowed the same mainly on the ground that income-tax return cannot be the basis for demanding Service T....