2016 (8) TMI 144

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.... gone through the order impugned. 2. It is seen demand of Service Tax to the tune of Rs. 79,000/- (Rupees Seventy-nine thousand only) stand confirmed against the appellant. As per facts on record, the appellant was registered with the Service Tax department with effect from 17.1,2004 as he neither deposited any Service Tax nor filed any half yearly ST-3 return, summons were issued to him, to which he did not respond. Accordingly, the Revenue approached the Income Tax authorities and procured Income-Tax return for the assessment year 2004-2005. In the said Income Tax return, he had shown income of Rs. 79,000/- @ 8% on total receipt of Rs. 9,87,500/-. In the computation sheet attached to the return, the source of income was shown as - from....

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....The appellate authority examined the provisions of section 44 AD(1) of Income Tax Act and observed that the said section not only relates to the business of civil construction but also to supply of labour for civil construction. As such, it cannot be said that the appellant was engaged in the business of civil construction merely on the ground that the assessment has been done under section 44AD(1) of the Income Tax Act. As regards bills, he observed that same were not produced before the original adjudicating authority, as such amount to introduction of new evidence. He also observed that the said bills did not give complete address of the Companies and as such, were unverifiable. As regards the copy of Chartered Accountant s certificate d....