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2019 (3) TMI 1097 - AT - Service TaxDemand of service tax miscellaneous income - Scrutiny of Balance Sheet - It appeared to Revenue that miscellaneous income shown in the books of account by the appellant for the period 2008-09 to 2009-10 was required to be added to the taxable value - Held that:- Revenue could not establish that the said amount collected was for providing any specific service - Just because some income is reflected in the books of account, it cannot be concluded that the said amount was received for providing services. Revenue is required to examine the reasons for which such income was received by the appellant, identify the services for which the said amount was received and examined other aspects such as abatement and exemption and then arrive at a decision as to whether the service tax worked out on the said receipts is liable to be demanded or not. No such exercise was carried out and the show cause notice was issued under presumption that the miscellaneous income was for providing taxable services - SCN not sustainable - appeal allowed.
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