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2023 (2) TMI 1044 - CESTAT CHENNAILevy of service tax - various projects executed by the appellant under Construction of Residential Complex Service and Works Contract Service - miscellaneous income which was treated as receipts towards construction services - HELD THAT:- In the case of REYNOLDS PETRO CHEM LTD VERSUS C.C.E. & S.T. -SURAT-I [2022 (7) TMI 656 - CESTAT AHMEDABAD], the Learned Ahmedabad Bench has exhaustively dealt with the issue and has held that in the present matter for confirmation of service tax demand revenue also relied upon the TDS /26ASStatement. The said statement under provisions of Income Tax Act, 1961 is an Annual Consolidated tax statement. Income tax and service tax are two different/ separate and independent special Act and their provisions operate in two different fields. Therefore by relying the 26AS /TDS Statement under the Service Tax Act, demand of service tax cannot be made. The issue of Service Tax liability on the miscellaneous income is not justified - Appeal allowed.
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