TaxTMI 
TaxTMI 
2023 (11) TMI 473
X X X X Extracts X X X X
X X X X Extracts X X X X
.... SHAKKARWAR, MEMBER (TECHNICAL) Shri Mahesh Raichandani, Advocate, for the Appellant Shri Badhe Piyush Barasu, Deputy Commissioner, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR Brief facts of the case are that the appellant is a professional player of cricket. He is registered with Service Tax. On 26.06.2020, appellant was issued with a show cause notic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....STR 482 (Cal.). The original authority has given a clear finding that service tax cannot be demanded from the present appellant on the grounds stated in the subject show cause notice. Aggrieved by the said order, Revenue preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) in para 12 of the impugned order has held that in the instant case there was no issue of taxability ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sion of service. He has submitted that nowhere in the show cause notice, it is established that the difference is consideration received for providing any service. He has relied on various decisions of this Tribunal such as Commissioner vs. Modern Road Makers Pvt. Ltd. decided by this Tribunal through final order No. 86160/2023 dated 28.07.2023, Lord Krishna Real Infra Pvt. Ltd. vs. Commissioner r....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... We have carefully gone through the record of the case and submissions made. The demand was raised invoking the provisions of sub-section (1) of Section 73 of Finance Act, 1994. The said provision of Finance Act empowers Revenue for recovery of service tax which has not been levied or which has not been paid or which has not been short levied or which has not been short paid or which has been erro....