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2022 (8) TMI 832 - AT - Service TaxNon-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - extended period of limitation - HELD THAT:- It has been settled by way of various decisions of the Tribunal that the Revenue cannot raise the demand on the basis of merely differences without establishing that the entire amount received by the appellant as reflected in form 26AS is consideration for services provided because it is also not proper to presume that the entire differential amount was on account of consideration for providing services without verifying it. It is the specific case of the appellant that the amount shown in Form 26AS by the service recipient have not been received by the appellant. Tribunal in the matter of M/S QUEST ENGINEERS & CONSULTANT PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE [2021 (10) TMI 96 - CESTAT ALLAHABAD] in which the co-ordinate Bench of the Tribunal has held that form 26AS is not a statutory document for determining the taxable turnover under the Service Tax as form 26AS is maintained on cash/receipt basis by the Income Tax department for the purpose of TDS etc. whereas the Service Tax is chargeable on mercantile basis (approval basis) on the services provided. Extended period of limitation - HELD THAT:- In various decisions of the Tribunal it has been held that the figures in form 26AS are already included in Income Tax Returns in the Profit & Loss account and balance sheet which is a public document and the ST-3 Returns were also filed by the appellants regularly therefore, no suppression can be alleged and no evidence has been adduced by the Revenue to establish melafide intention for evasion of Service Tax and therefore extended period cannot be invoked - The appellant has failed to adduce any evidence/document in support of their claim that the said amount has not been received by them or that the invoices/bills were cancelled. The appeal of the appellant is partly allowed.
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