2018 (6) TMI 813

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....uted period of 2007-08 to 2009-10. The appellant had registration for payment of Service Tax under the category of 'Business Auxiliary Service'. 2. Departmental officers investigated the allegation of improper payment of Service Tax against the appellant and during the course of such proceedings at the office cum factory premises, they recovered a hard disc which was sent to Central Forensic Science Laboratory, (CFSL) Hyderabad for forensic analysis and printing out of the data contained therein. On the basis of the data recovered from the hard disk, comparison of the declared figures for payment of Service Tax, and perusal of the statutory audit reports for various periods, the department noticed that the appellant had failed to declare....

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....ate of 12.36 per cent which is claimed as not payable. iii. The appellant further submits that they are not liable to pay an amount of Rs. 5,31,484/-. It is submitted that this liability does not arise during the period 2008-09, 2009-10 since the commission amounts relating to such a demand has not been actually received by the appellant. 5. Opposing the arguments advanced by the appellant, the Ld. DR justified the demand made in the impugned order. He drew our attention to the findings of the Adjudicating Authority in para 15.02 in which he has observed that the benefit of reduced tax rate cannot be extended to the appellant for the period 25/02/2009 to 31/03/2009 since the appellant has failed to submit any documentary evidenc....