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2018 (11) TMI 1522 - AT - Service TaxLevy 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. 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.
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