Figures reflected in Form 26AS cannot be used to determine Service Tax liability

Figures reflected in Form 26AS cannot be used to determine Service Tax liability

CA Pratibha Goyal | Mar 1, 2022 |

Figures reflected in Form 26AS cannot be used to determine Service Tax liability

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.

StudyCafe Membership

Join StudyCafe Membership. For More details about Membership Click Join Membership Button
Join Membership

In case of any Doubt regarding Membership you can mail us at [email protected]

Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"




Author Bio
My Recent Articles
RCM Self Invoice required to be generated within 30 Days [CBIC notifies new Rule] GST Annual Return and Reconcilliation Statements Offline Utility for FY 23-24 Released ITC Reconciliation from GSTR-2B instead of GSTR-2A in Form GSTR-9 from FY 2023-24 onwards [GST Notification] GST Annual Return: Optional Table for GSTR-9 FY 2023-24 Interest on failure to Deduct/Pay TDS/TCSView All Posts