9911796707
TMI Blog2022 (8) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount shown in Form 26AS by the service recipient have not been received by the appellant. Tribunal in the matter of M/S QUEST ENGINEERS CONSULTANT PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS SERVICE TAX AND CENTRAL EXCISE [ 2021 (10) TMI 96 - CESTAT ALLAHABAD] 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 Service Tax as form 26AS is maintained on cash/receipt basis by the Income Tax department for the purpose of TDS etc. whereas the Service Tax is chargeable on mercantile basis (approval basis) on the services provided. Extended period of limitation - HELD THAT:- In various decisions of the Tribunal it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/-) alongwith applicable interest and penalty for the said short payment of Service Tax. The aforesaid demand was confirmed by the Adjudicating Authority vide Order-in-Original dated 04/09/2020 alongwith interest and penalty. On appeal filed by the appellant the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts 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 Service Tax as form 26AS is maintained on cash/receipt basis by the Income Tax department for the purpose of TDS etc. whereas the Service Tax is chargeable on mercantile basis (approval basis) on the services provided. Similarly, in the matter of Kush Construct ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
