Income Disclosed before IT authorities cannot be treated as towards taxable service in the absence of any statutory presumption and without making any enquiry

Mayfair Resorts Vs. CCEC, Ludhiana –Service Tax: Whether Tribunal is justified in holding that the amount of Rs.35 lacs surrendered to the Income Tax Authorities is not attributable to consideration received in relation to Mandap Keeper Services.

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHAN DIGARH