- (1.) This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 28-7-2010, 2011 (21) S.T.R. 589 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming 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 Assesses is registered with the Service Tax Department under the category 'Mandap Keeper'. During audit for the period of 2004-05, it was noticed by the Department that the Assesses surrendered Rs. 35 lacs to the Income Tax Department as additional taxable income on the said amount being found cash at the premises of the Assesses and the Assesses being unable to explain the source of income. According to the department, since only business of the Assesses was providing service of 'Mandap Keeper', the amount represented proceeds of services provided by the Assesses. Accordingly, amount was treated as subject to service tax vide order-in-original dated 28-1-2009. On appeal, the said order was set aside on the ground that without making any enquiry and in absence of any statutory presumption, the department could not treat the amount as representing proceeds of services provided by the Assesses. The view taken by the Tribunal to this effect in Kipps Education Centre Bathinda v. CCE, Chandigarh,2009 13 STR 422 was followed. The said order has been affirmed by the Tribunal.
(3.) We have heard learned Counsel for the Appellant.;