TMI Blog2023 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Service Tax Appeal No. 562 of 2012, 563 of 2012, 564 of 2012 - FINAL ORDER NOs. 40077-40079/2023 - Dated:- 24-2-2023 - MR. P. DINESHA, MEMBER (JUDICIAL) AND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Smt. Radhika Chandrasekhar, Learned Advocate for the Appellant Smt. Sridevi Taritla, Learned Additional Commissioner for the Respondent ORDER These appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply denying the tax liability as proposed in the Show Cause Notices. 3. The Commissioner, however, not satisfied with the reply, proceeded to confirm the demands, as proposed in the Show Cause Notices vide impugned common order, against which the present appeals have been filed before this forum. 4. Heard Smt. Radhika Chandrasekhar, Learned Advocate for the appellant and Smt. Sridevi Taritla, Learned Additional Commissioner for the Revenue. After hearing both sides, we find that the only issue to be decided is: whether the demands confirmed in the impugned common order is correct? 5.1 The Learned Advocate for the appellant would submit at the outset that the issue involved is no more res integra as the same stands settled by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of services‟ simpliciter. c. For activities of construction of new building or civil structure or new residential complex etc. involving indivisible composite contract, such services will require to be exigible to service tax liabilities under Works Contract Service‟ as defined under section 65(105)(zzzza) ibid. d. The show cause notices in all these cases prior to 1.6.2007 and subsequent to that date for the periods in dispute, proposing service tax liability on the impugned services involving composite works contract, under Commercial or Industrial Construction Service or Construction of Complex Service, cannot therefore sustain. In respect of any contract which is a composite contract, service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra), the Learned Ahmedabad Bench has exhaustively dealt with the issue and has ruled as under:- 5.7 We also find 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. We also find the support from the decision of M/s Ved Security Vs. CCE, Rachi -III 2019(6) TMI 383 CESTAT, Kolkata wherein it was held that the value of taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Service Tax on full taxable value as reflected in the income-tax returns. Accordingly, the original authority, after due process, confirmed the Service Tax of Rs. 8,25,789/- under the category of Consulting Engineer service‟. He also imposed penalties under various sections on the respondent. On appeal by the respondent, the learned Commissioner (Appeals) vide impugned order set aside the Order-in-Original and allowed the appeal. Aggrieved by this, Revenue is in appeal. 3. The main grounds of appeal is that respondent could not produce documentary evidence about Service Tax payment properly for the impugned period at Chandigarh and Lucknow. The ST-3 return filed at Chandigarh and Lucknow did not tally with income-tax retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent cannot arise merely from the fact that, the income-tax was deducted at source, which was the requirement of the Income-tax Act, on the recipient who made payment to the foreign supplier. Such a statutory requirement, as exists under the Income-tax law on the person making the payment to deduct tax at source, as a tax collecting agency of the Revenue, does not exist under the provisions of the ServiceTax law, and no obligation was cast upon the recipient of the service to make any deduction from the amounts payable by way of consideration, under the statutory provisions. Authorization to pay Servicetax under a contractual arrangement which obliged the recipient to pay the tax and file return, was a matter distinct and different from a st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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