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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Short payment of service tax - Difference in receipts between ...

Service Tax

April 3, 2020

Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures cannot be rejected without any cogent reason and/or specific discrepancy pointed out. In absence of any specific discrepancy or allegation, the demand of service tax short paid on account of renting of immovable property services, is not tenable.

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  10. Additions based on 26AS statement - undisclosed income - Petitioner has not made any complaint at any stage regarding any fictitious or wrong entries in the 26AS...

 

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