9911796707
TMI Blog2014 (8) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provided rent a cab services to various organisations on which he had paid income-tax but has not paid Service Tax as he was not aware of the applicability of the same. He also deposited the Service Tax of ₹ 45,000/- after obtaining Service Tax registration. 2. The dispute in the present appeal relates to the value of such services provided by the appellant. Revenue has taken the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansactions which involves receipt of loan, etc., and sale of his car and the other vehicles. However, by treating the same as consideration, Revenue has confirmed the demand. I find 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 en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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