2017 (3) TMI 1104

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..... rtment 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 all .....

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..... ties below against the appellant. 2. The Ld. Advocate appearing for the appellant submits that the income tax demand confirmed against the appellant has already been set aside by the Income Tax Appellate Tribunal vide order dated 22.01.2015. Thus, the service tax demand cannot be sustained, being confirmed solely based on the report submitted by the Income Tax Department. Since the matter was f .....

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..... sed 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, on perusal of the case records, we find that the departme .....

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