CA Pratibha Goyal | Mar 1, 2022 |
Figures reflected in Form 26AS cannot be used to determine Service Tax liability
The Customs, Excise, And Service Tax Appellate (CESTAT) in its order said that figures reflected in Form 26AS cannot be used to determine Service Tax liability unless there is any evidence shown that it was due to a taxable service. Also, figures shown to Income Tax authorities cannot be used to determine Service Tax.
Based on the mismatch of gross income being reflected in Form 26AS as compared to ST-3 Returns, Show Cause Notice was issued to the Appellant.
Shri Aakarsh Srivastava, Learned Counsel for the appellant agrued that no extra Service Tax is payable because the CA certified Reconciliation of Form 26AS and ST-3 Returns clearly shows that some service recipients deducted TDS on the entire rent/commission plus the Service Tax component causing inflation in Form 26AS as compared to ST3 Returns.
The Coram of Judges having Hon’ble Shri P.K.Choudhary, Member (Judicial), further held that the appellant is a Pvt Ltd Company, and figures in Form 26AS are already included in Revenue from Operations in the Profit/Loss Account of Balance Sheet, which is a public document, and therefore no suppression can be alleged.
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