Respondent declared miscellaneous income of Rs. 6 crores to IT ...

Income from construction services can't be service taxed based only on director's statement.

January 17, 2025

Case Laws Service Tax AT

Respondent declared miscellaneous income of Rs. 6 crores to IT Department. Department proposed service tax demand and penalty u/s 78(1) based on director's statement that income was from construction services. CESTAT held demand unsustainable as statement alone inadmissible without corroborative evidence. Department failed to produce evidence that income was from taxable services. Demand based on assumptions and presumptions. Original authority rightly dropped demand for lack of evidence. Department's appeal dismissed by CESTAT.

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Respondent declared miscellaneous income of Rs. 6 crores to IT ...

Income from construction services can't be service taxed based only on director's statement.

January 17, 2025

Case Laws Service Tax AT

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