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TMI Blog2024 (12) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had not filed any returns and was also not registered with the service tax department, Form 26AS does provide an important source of information on the amounts paid to the appellant. If the amounts paid to the appellant as reflected in Form 26AS were for any other purpose, other than rendering a taxable service, such amounts cannot be included to demand service tax. In this case, the undisputed fact is that all the amounts paid by M/s DHL to the appellant as reflected in Form 26AS were towards rendering its services as the commission agent only. Therefore, service tax was correctly demanded on the amounts so received. The submission of the appellant that the amounts paid to it during 2012-2013 must be proportionately reduced and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax with interest and that the appellant also rendered himself liable to penalties. Accordingly, a show cause notice dated 01.10.2015 was issued to the appellant covering the period 2010-2011 to 2014-2015. The proposal in the show cause notice was confirmed by the Assistant Commissioner in order-in-original dated 30.11.2016 OIO , which was upheld by the Commissioner (Appeals) through the impugned order. 4. Learned counsel for the appellant made the following submissions :- (i) During the period 2010-2011 to 2014-2015 the appellant had rendered services and received amounts and filed income tax returns. M/s DHL deducted TDS (tax deduction at source) from the bills of the appellant which were reflected not its Form 26AS. (ii) The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a year and, therefore, he was liable to pay service tax. (ii) The appellant had neither applied for nor obtained the service tax registration nor filed any Service Tax Returns. Under such circumstances, the only option for the department is to find the value of services rendered by the appellant from whatever data was available. (iii) The department obtained the value of the services rendered by the appellant form his own Form 26AS of the Income Tax. Form 26AS is a compilation of all the amounts deducted at source from an income tax assessee by various persons who paid the amounts to the assessee. This Form indicates the total amounts paid and amount deducted as TDS and amounts credited as tax. (iv) The amount deducted at source will get s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the amounts received by the appellant from DHL were solely for the purpose of rendering services as a commission agent. This service was a taxable service both before and after the negative list regime, i.e. during the entire period of dispute. 9. The contention of the learned counsel for the appellant is that the demand cannot be raised only on the basis of Form 26AS. It is true that service tax cannot be demanded solely on the ground that an amount is mentioned as having been paid to the appellant in Form 26AS. However, if the appellant had not filed any returns and was also not registered with the service tax department, Form 26AS does provide an important source of information on the amounts paid to the appellant. If the amounts pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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