Service Tax Demand on Income Disclosure Scheme 2016 Income Deemed Unsustainable Due to Insufficient Evidence of Taxable Services.

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....Levy of Service Tax - income disclosed under Income Disclosure Scheme (IDS), 2016 - In the present matter Appellant also produced the details of payment received after obtaining Business use (BU) i.e. sales of flats, shop etc. after receipt of the completion certificate. Therefore it cannot be said that the income declared by the Appellant under IDS Scheme is attributable to the taxable service provided by them to their clients. In this case, evidence gathered by the Department is not sufficient to establish even the preponderance of probability. Therefore, the demand on the ground that the income declared under IDS scheme is earned from the taxable service is not sustainable. - AT....