2018 (11) TMI 1522

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....INDAL The appellant is in appeal against the impugned order wherein the demand has been confirmed on the basis of income surrender before the Income-Tax Department. 2. The facts of the case are that on the basis of information that Income-Tax Department conducted a survey of the appellant on 28.8.2012 where the appellant surrendered a substantial income to the tune of Rs. 1 crore to the Income-....

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....ainst this order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the burden lies on the Revenue to establish that while providing taxable service the appellant earned the amount surrendered to the Income-Tax Department. In the absence of the same, the demand of service tax cannot be confirmed in view of the decision of this Tribunal in the case of M/s. Garg Furnace Limi....

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....onsidered as income or turnover of goods manufactured by the appellant in the absence of any evidence placed on record that the said income or turnover is on account of the goods manufactured by the assessee. As the appellant has failed to come with evidence that the said amount surrendered with the Income Tax Department is on account clandestine removal of goods. In that circumstance, demand agai....