https://www.taxtmi.com/caselaws?id=377076 The Appellate Tribunal CESTAT ALLAHABAD ruled in a case where the Revenue sought to add miscellaneous income from the appellant's balance sheet to taxable value for Air Travel and Air Tour Operator Service. The Tribunal found the Revenue failed to prove the income was specifically for services, emphasizing the need to establish a direct link between income and services before imposing tax liabilities. As the Revenue did not adequately examine the purpose of the income, the show cause notice presuming it as taxable services was deemed unsustainable, leading to the appeal being allowed. en-us Tue, 27 Nov 2018 00:00:00 +0530 Fri, 22 Mar 2019 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377076 The Appellate Tribunal CESTAT ALLAHABAD ruled in a case where the Revenue sought to add miscellaneous income from the appellant's balance sheet to taxable value for Air Travel and Air Tour Operator Service. The Tribunal found the Revenue failed to prove the income was specifically for services, emphasizing the need to establish a direct link between income and services before imposing tax liabilities. As the Revenue did not adequately examine the purpose of the income, the show cause notice presuming it as taxable services was deemed unsustainable, leading to the appeal being allowed. Case-Laws Service Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377076