2026 (8) TMI 1797

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....income tax authorities. It was revealed from the said data that the appellant had received Rs.27,89,639/- during the period 2013-14 and 2014-15. The said income is alleged to be the income from the services as defined in section 66B(44) of Finance Act, 1994. Since no response was received from the appellant despite being asked for vide letter dated 07.6.2018, based on the above opinion, a show cause notice no. 210/13-14/2018 dated 23.10.2018 was served upon the appellant proposing recovery of service tax amounting to Rs.3,44,800/-along with the interest in terms of section 75 of the Act. Penalties were also proposed to be imposed under section 77 and 78 of the Act. The demand proposed under the said SCN was dropped vide order-in-original no....

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....y been confirmed by the Commissioner (Appeals). Reiterating the findings of original adjudicating authority, the order of Commissioner (Appeals) is prayed to be set aside and the appeal is prayed to be allowed. 4. While rebutting the submissions of the learned authorized representative has reiterated the findings arrived at by Commissioner (Appeals). Specific emphasis has been laid on paragraph 8 and paragraph 9.1 of the impugned order asserting that there is no infirmity in those findings. The present appeal is prayed to be dismissed. 5. Having heard both the parties, it is observed on apparent fact that the demand proposed in the show cause notice dated 23.10.2018 was dropped initially, by the original adjudicating authority. The Co....