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2018 (3) TMI 1243 - AT - Service TaxBusiness Auxiliary services - amount booked under the head “other miscellaneous income” - Department alleged that such income is received on account of various services provided by the assessee - Held that: - the argument raised by the assessee that miscellaneous income is not on account of any rendering of service but on account of sale of miscellaneous articles has been supported by the submission of Certificate issued by Chartered Accountant. But from the observations of adjudicating authority it appears that such detailed break-up of the various items under miscellaneous income as well as certificate issued by Chartered Accountant service does not seem to have been considered by the adjudicating authority. The matter remanded to the adjudicating authority for consideration of full documents and to give detailed finding and reasoning for his conclusion - appeal allowed by way of remand.
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