https://www.taxtmi.com/caselaws?id=771559 CESTAT NEW DELHI held that service tax demand based solely on income declared during Income Tax survey cannot be sustained without independent verification. The case involved a construction company providing various taxable services where demand was proposed based on director's statement that disclosed amount was from construction services. The Tribunal found that statement alone cannot constitute evidence of service provision without corroborating documentary evidence. Department failed to establish that declared income was generated from taxable services. Following precedent in Lotus Cons Build Technocrate case, the Tribunal set aside the demand order and allowed appeals. en-us Mon, 26 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771559 CESTAT NEW DELHI held that service tax demand based solely on income declared during Income Tax survey cannot be sustained without independent verification. The case involved a construction company providing various taxable services where demand was proposed based on director's statement that disclosed amount was from construction services. The Tribunal found that statement alone cannot constitute evidence of service provision without corroborating documentary evidence. Department failed to establish that declared income was generated from taxable services. Following precedent in Lotus Cons Build Technocrate case, the Tribunal set aside the demand order and allowed appeals. Case-Laws Service Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771559