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2019 (2) TMI 1563 - AT - Service TaxShort payment of service tax - Demand of service tax - Demand Confirmed on the basis of Form 26 AS of the appellant - Held that:- There were no other record of the appellant which were taken into consideration for entertaining a prima-facie view that appellant was required to pay short paid service tax of around ₹ 8 crores for the said period than the information that was available in returns in the form 26AS - Tribunal had an occasion to examine sustainability of demand raised only on the basis of form 26AS. It was held by this Tribunal in the case of Sharma Fabricators Pvt. Ltd. Vs Commissioner of Central Excise, Allahabad [2017 (7) TMI 168 - CESTAT ALLAHABAD] that The charges in the Show Cause Notice have to be on the basis of books of account and records maintained by the assessee and other admissible evidence. The books of account maintained by M/s Sharma were not looked into for issue of above stated two Show Cause Notices. Therefore, the transactions recorded in the books of account cannot be held to be contrary to the facts. From the record it is very clear that none of the records of appellant were taken into consideration for framing of charges that appellant had short paid service tax to the tune of around ₹ 8 crores and the said charges were framed only on the basis of information in the form 26AS - Revenue could have investigated into the nature of such transactions & should have established that the said transactions were in respect of provision of said service. Then alone the charges of short payment of Service Tax would have sustained. Appeal allowed - decided in favor of appellant.
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