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TMI Blog2018 (11) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... nce placed on record by the Revenue that the income or turnover is on account of services provided by the appellant. The demand on account of income surrendered with the Income Tax Department cannot be confirmed against the appellant - appeal allowed - decided in favor of appellant. - Appeal No.ST/60907/2018 - A/63318/2018-SM[BR] - Dated:- 12-10-2018 - Mr. Ashok Jindal, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,000/- on account of commercial coaching and training service but for the rest of the amount, the appellant submitted that the same is on account of sale and purchase of immovable property. The Revenue was of the view that the said amount pertained to the services provided by the appellant. Therefore, a show cause notice was issued to the appellant to demand of service tax along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 6. Considering the fact that the income surrendered with the Income-Tax Department cannot be the turnover of the service provided by the appellant, in the absence of any evidence placed on record by the Revenue that the income or turnover is on account of services provided by the appellant. Therefore, in the light of the decision of this Tribunal in the case of M/s. Garg Furnace Limited (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. In the result, the appeal is allowed with consequential relief. 7. I hold that the demand on account of income surrendered with the Income Tax Department cannot be confirmed against the appellant. 8. In view of the above, the impugned order is set aside and the appeal is allowed with consequential relief. (dictated and pronounced in the court) - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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