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2014 (8) TMI 452 - CESTAT NEW DELHIRent a cab service - revenue treated the entire amount lying in the bank as consideration for providing the said services - Held that:- If the Revenue is holding the said receipt of money as consideration for the services, it is for them to produce evidence to show that the same are relatable to the services being provided by the appellant. The entire money found in the bank’s statement, cannot be held to be consideration for ‘rent a cab services’. The Revenue has presumed documents from premises of the appellant indicating providing of such services to Escotel, Glaxo, Picric, RCL and Nokia on which he has paid service. As there is no evidence of appellant having provided said services to any other organisations, his bank’s statement cannot be considered as value of the services and tax to Service Tax - Decided in favour of assessee.
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