2018 (11) TMI 1522 – CESTAT CHANDIGARH – TMI – Levy of Service tax – demand has been confirmed on the basis of income surrender before the Income-Tax Department – services or not – Held that:- The income surrendered with the Income-Tax Department cannot be the turnover of the service provided by the appellant, in the absence of any evidence placed on record by the Revenue that the income or turnover is on account of services provided by the appellant.
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The demand on account of income surrendered with the Income Tax Department cannot be confirmed against the appellant – appeal allowed – decided in favor of appellant. – Appeal No.ST/60907/2018 – A/63318/2018-SM[BR] – Dated:- 12-10-2018 – Mr. Ashok Jindal, Member (Judicial) Present for
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7; 39,85,000/- on account of commercial coaching and training service but for the rest of the amount, the appellant submitted that the same is on account of sale and purchase of immovable property. The Revenue was of the view that the said amount pertained to the services provided by the appellant. Therefore, a show cause notice was issued to the appellant to demand of service tax along with interest and to impose penalty on the appellant. The matter was adjudicated, the demand of service tax was confirmed along with interest and imposed penalties on them. Against this order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the burden lies on the Revenue to establish that while providing taxable service the appellan
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ore, in the light of the decision of this Tribunal in the case of M/s. Garg Furnace Limited (supra) wherein this Tribunal has observed as under:- 2. Heard the parties. Considering the fact that the income surrendered with the Income Tax Department cannot be considered as income or turnover of goods manufactured by the appellant in the absence of any evidence placed on record that the said income or turnover is on account of the goods manufactured by the assessee. As the appellant has failed to come with evidence that the said amount surrendered with the Income Tax Department is on account clandestine removal of goods. In that circumstance, demand against the appellant cannot be confirmed in the light of the decision of this Tribunal in the
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