Case Law Details
Case Name : Ahmednagar Merchants Co-operative Bank Ltd. Vs CCE (CESTAT Mumbai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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RELEVANT PARAGRAPH
7. I have considered the rival submissions carefully. I find that both the lower authorities, after perusing the documents produced before them by the appellants, have come to the unanimous conclusion that these do not bear Service Tax Registration No. or details of taxable service, taxable value and Service Tax amount etc. and nowhere the Service Tax has been shown to have been charged to the appellants. The appellants have also not submitted before me any evidence contrary to above. They only pointed out that they have tried their level best to get the documents corrected ...
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