TDS deducted under 94J but engagement letter is of employment

[Deepak Bubna]

One tax payer filed ITR-3 claiming gross receipts under Income from Profession because the employer deducted TDS u/s 194J . However, the letter of engagement states that the tax payer was employee of the company. The tax payer did not register himself under service tax. The Service Tax department now wants to collect Service tax based on ITR filed and entries appearing in Form 26AS under the head "Business or Profession"

Employer-employee status disputed after TDS deduction; service tax liability hinges on contract terms and employment indicia.
A taxpayer had TDS deducted under section 194J but possessed an engagement letter describing an employer-employee relationship(AI Summary)