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2009 (7) TMI 104 - AT - Service TaxPandal and Shamiana Contract Service – held that - the entire amount of tax is based on the amount surrendered by the respondent to the Income Tax Department. No inquiry in the nature of recording of statement and otherwise was done. It is seen that the respondents had given an explanation that the amount was accumulated income of the earlier years since 1999. No inquiry was conducted in this regard. It is welt settled that the demand of tax cannot be sustained on the basis of mere presumption.
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