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2017 (3) TMI 1104 - AT - Service TaxCommercial Training or Coaching Service - demand - Held that: - Since solely based on the statement given to the income tax department, the service tax department proceeded against the appellant and in view of the fact that the income tax demand raised by the department has been set aside/ settled by the Income Tax Tribunal, we are of the view that the present demand cannot be sustained against the appellant - Further, the department has not produced any evidence to show that the appellant has received any unaccounted for money towards providing the taxable service. Thus, the service tax demand cannot be confirmed without any tangible evidence - appeal allowed - decided in favor of appellant.
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