2019 (3) TMI 1097

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..... value - Held that:- Revenue could not establish that the said amount collected was for providing any specific service - Just because some income is reflected in the books of account, it cannot be concluded that the said amount was received for providing services. Revenue is required to examine the reasons for which such income was received by the appellant, identify the services for which the sai .....

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..... and have gone through the record of the case. From the record we notice that the allegations were made in the show cause notice on the basis of scrutiny of balance sheet. It appeared to Revenue that miscellaneous income amounting to ₹ 18 lakhs (approx.) shown in the books of account by the appellant for the period 2008-09 to 2009-10 was required to be added to the taxable value for the servi .....

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