ST- Service Tax Levied On Presumptive Basis Not Sustainable

Al-Faheem Meatex Private Limited Vs Commissioner of Service Tax, Meerut (CESTAT Allahabad) This appeal was against the Order-in- Original No: 02-COMMR/MEERUT/2015 dated 19.01.2015 passed by the Commissioner, Customs, Central Excise & Service Tax, and Meerut .   (Hereinafter referred to as the ‘assessing authority’). The  Assessing Authority   levied   the  service  tax  of  amount Rs.74,98,893/- under Section 73(1) of the Act along with penalty of Rs Rs.74,98,893/- and Rs.10000/- u/s 77 and  interest under Section 75 of the Act. Appellant was issued a show cause Notic...