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2019 (7) TMI 496 - AT - Service TaxLevy of service tax - amount of TDS deducted under Section 194 C of the Income Tax Act - it was alleged that the appellant failed to produce sufficient documentary evidence in support of their submission that no amount was received by them against the credit entries and that no TDS Certificate has been issued - HELD THAT - From the records of Appeal it has been established that although the necessary documents in support of appellant s contention were part of Appeal before the Commissioner but the learned Commissioner failed to look into it while passing the impugned order - it is deemed appropriate to remand the matter to the adjudicating authority to decide the issue afresh - appeal allowed by way of remand.
Issues involved:
1. Liability for payment of service tax on TDS amount under Section 194 C of the Income Tax Act. Analysis: Issue 1: Liability for payment of service tax on TDS amount under Section 194 C of the Income Tax Act The appeal was filed challenging the Order dated 20.06.2018 passed by the Commissioner(Appeals) regarding the liability of the appellant for service tax on TDS deducted under Section 194 C of the Income Tax Act. The appellant contended that the contractor did not issue any TDS certificate for the relevant year and provided a letter dated 31st January, 2013 from the contractor as well as a certificate from a chartered accountant to support their claim. However, the authorities did not consider these documents while passing the impugned order. The Commissioner's main reason for rejecting the appeal was the lack of sufficient documentary evidence from the appellant regarding the non-receipt of the amount against credit entries and the absence of a TDS certificate. The appellate tribunal found that the necessary documents were indeed part of the appeal records but were not reviewed by the Commissioner. In the interest of justice, the tribunal remanded the matter to the adjudicating authority to reevaluate the issue after considering the documents provided by the appellant. The appellant was directed to submit all necessary documents again, and both parties were to be given a reasonable opportunity of hearing. The tribunal clarified that it did not delve into the merits of the case, and the appeal was allowed by way of remand. This comprehensive analysis outlines the key details and legal considerations of the judgment, addressing the issue of liability for service tax on TDS amount under Section 194 C of the Income Tax Act.
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