9911796707
TMI Blog2022 (8) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... manpower supply'. The audit of the appellant was conducted for the period 2013-14 to 2016-17 and for the said period the audit found differences in the figures reflected in ST-3 returns and form 26AS filed under Income Tax Act, 1961 and it was noticed that the appellant received excess income in 26AS as comparison to income shown in ST-3 returns. The Service Tax applicable for the said differences come to Rs. 3,74,121/-. It was also found that Service Tax of Rs. 38,357/- had not been paid on the 4 invoices raised by the appellant to M/s. ISGEC, Yamuna Nagar. Accordingly, a show cause notice dated 17/10/2018 after invoking the extended of limitation was issued demanding Service Tax amount of Rs. 4,12,478/- (Rs. 3,71,121/- + Rs. 38,357/-) alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic case of the appellant that the amount shown in Form 26AS by the service recipient have not been received by the appellant. I also agree with the submission of learned Counsel that the burden to prove the allegations is upon the department that the appellants have received the extra payment on which the TDS of Rs.3,74,121/-(since form 26AS reflects TDS) has been deducted by the service recipient. My aforesaid view is also supported by the decision of the Tribunal in the matter of Qwest Engineering Consultant Pvt. Ltd. v/s Commissioner CGST, Central Ex. Allahabad; 2022 (58) GSTL-345 (Tri-All.)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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar as the demand of Rs. 38,357/- based on four invoices is concerned, I am unable to find any document in the case records in support of appellant. 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. Rather it has been submitted by the learned Counsel that the appellant has made a submission before the lower authorities that they were ready to pay the service tax amount involved on the said invoices in order to avoid the interest liability and in the written submission herein it has been mentioned by the appellant that the service tax has been deposited by them. Therefore accordingly this issue is decided against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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