The Department initiated the case based on income tax documents, which were public documents, and the...

The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based on ITR and ST-3 Returns was due to misstatement of facts. The Department proceeded based on information received from the Income Tax Department regarding income from service provision shown in ITR and income on which TDS was deducted, as well as the gross value of service shown in ST-3 Returns. While relying on TDS/26-AS statements, service tax demand cannot be made under the Service Tax Act, the appellant's conduct of failing to provide documents when asked for by the Department and lack of supporting evidence for the discrepancy cannot be ignored. The differential tax lia..... .....

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