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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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 liability was upheld, and interest liability accrued u/s 75 of the Act due to suppression of correct taxable income. The penalty imposed on the appellant for suppressing taxable income was upheld. The appeal was dismissed as there were no reasons to interfere with the impugned order.
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 liability was upheld, and interest liability accrued u/s 75 of the Act due to suppression of correct taxable income. The penalty imposed on the appellant for suppressing taxable income was upheld. The appeal was dismissed as there were no reasons to interfere with the impugned order.
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