2019 (7) TMI 1885

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..... d upon the profit and loss account and 26AS form submitted with the Income Tax Authorities which has been held to be as not proper - HELD THAT:- Inasmuch as, the revenue s entire case is based upon the profit and loss accounts read with the 26AS Form and the service tax stands confirmed by invoking the longer period of limitation, the impugned order of Commissioner (Appeals) is not sustainable on .....

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..... ax liability for the period 2010-11 to 2013-14 as also for the subsequent period. Inquiries were conducted and revenue formed an opinion that during the said period the appellant had provided services under the category of "Supply of Tangible Goods Services", which have evaded the service tax liability. Accordingly, proceedings were initiated against the appellant by way of issuance of two show ca .....

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..... d raised by invoking the longer period of limitation is solely based upon the profit and loss account and 26AS form submitted with the Income Tax Authorities which has been held to be as not proper by the Tribunal in various decisions. Reference stands made to the decision of Hon'ble High Court in the case of M/s Firm Foundation and Housing Pvt. Ltd. Vs Principal Commissioner of Service Tax, Chenn .....

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