2019 (3) TMI 36

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....umar (C.A.) for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by learned advocate, Shri Dharmendra Kumar for the appellant and learned Assistant Commissioner, Mohammad Altaf for the Revenue, we find that the appellant is primarily engaged in providing 'Sale of Space and Time for Advertisem....

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....has not been able to establish that such receipt in the P & L account is not on account of services, the Adjudicating Authority confirmed the demand along with confirmation of interest and imposition of penalty. 3. After hearing both the sides, we find that the entire case of the Revenue is based upon the comparison of figures as reflected in Profit and loss Account and Service Tax Returns. The....

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....vices have been provided; that when the same were provided, who paid the consideration for the same and when the invoice was raised. In the absence of any such evidence, we are of the view that the demands are unsustainable. The Hon'ble Madras High Court decision in the case of M/s Firm Foundations & Housing Pvt. Ltd. V/s Principal Commissioner, Chennai, pronounced on 06.04.2018, in Writ Petiti....