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2019 (10) TMI 495 - CESTAT ALLAHABADVCES declaration - allegation of false declaration on the basis of TDS statement 26AS - declaration was for the months of November 2012 and December 2012 whereas the said declaration was held to be substantially false - HELD THAT:- Section 111 of Finance Act, 2013 empowered raising of demand if declaration filed under VCES was established to be substantially false. The declaration was for the months of November 2012 and December 2012 whereas the said declaration was held to be substantially false on the basis of service tax due calculated on the basis of information in Form 26AS for the period from 01 April, 2010 to 31 December, 2012. Since the comparison of tax dues declared for a larger period of tax dues was made said comparison is insufficient to hold the declaration to be substantially false. If the declaration was for two months, the tax dues should have been examined for same period to establish whether the declaration was substantially false - Further, there is no examination of the activities for which appellant had received payments as reflected in Form 26AS. Unless it is established that the entire payments received as reflected in Form 26AS were on account of services provided and such services did not have any provisions for abatement nor there were any exemption then only such payments received are required to be considered as consideration for computation of Service Tax. Since such exercise was not undertaken the demand raised is presumptive. Appeal allowed - decided in favor of appellant.
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