2018 (9) TMI 1501

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....ocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa As per facts on record the appellant is engaged in providing Manpower Services for which he is duly registered with the Service Tax Department and discharging the obligation of service tax on the services so provided by him and filing their requisite ST-3 returns. 2. An audit was ....

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....hat effect. The buyer of the land also certified that he has purchased their land and has paid the amount in question to the appellant. The said plea was not accepted by the lower authorities and the demand of around Rs. 9.23 lakhs was confirmed along with imposition of penalties under various Sections of the Act. 4. We find that the entire case of revenue is based upon the comparison of bank acc....