Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable

Prakash Road Lines Vs Commissioner of Central Excise (CESTAT Ahmedabad) Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law. Facts- The appellants are engaged in the transportation of goods from various siding to Nepal. The department observed that the appellant had rendered the taxable services under the categories ‘Goods Transport Agency Service’, ‘Business Auxiliary Service’, ‘Manpower Recruitment Service or Supply Serviceâ...