2020 (1) TMI 370

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....e Present for the Respondent: Mr. Tarun Kumar, AR and Mr. Piyush, Inspector ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein demand of service tax for differential amount has been confirmed on the ground that the figures shown in ST-3 Returns are mis-matching with the figures in the receipts shown in the balance sheet. 2. The facts of the case a....

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.... the case of CCE, Ludhiana vs. Mayfair Resorts - 2011 (22) STR 263 (P & H). 4. On the other hand, the learned A.R. submits that during the course of investigation, the appellant changed their stand and could not explain for what stand for miscellaneous receipts. Therefore, these receipts are the part of photography service. 5. Heard the parties and considered the submissions. 6. On going ....

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....aiming following substantial question of law :- "(i) Whether Tribunal is justified in holding that the amount of Rs. 35 lacs surrendered to the Income Tax Authorities is not attributable to consideration received in relation to Mandap Keeper Services?" 2. The assessee is registered with the Service Tax Department under the category 'Mandap Keeper'. During audit for the period of ....

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....y the Tribunal to this effect in Kipps Education Centre Bathinda v. CCE, Chandigarh, 2009 (13) S.T.R. 422 was followed. The said order has been affirmed by the Tribunal. 3. We have heard learned counsel for the appellant. 4. Apart from the fact that it was for the department to show the evasion of service tax and that the money found with the assessee represented proceeds of serv....