Bland allegation of leviability of service tax without any substantiation is unsustainable

Gujarat Power Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that absolutely no indication as to how the amount received by the appellant from PGVCL would qualify as Business Auxiliary Service. Only bland allegation without any substantiation cannot be upheld. Facts- The department has sought to tax the amount received by the appellant being 2% of the project cost from M/s. PGVCL, considering it to be value received towards business auxiliary services. Another case of the department is that the appellant is liable to pay service tax of Rs.9,50,404/- on the amoun...