https://www.taxtmi.com/caselaws?id=365340 Service tax demand based only on Form 26AS was treated as insufficient where the assessee claimed commission income was maintained on an accrual basis and may have been received in a later period. The discrepancy required verification against the assessee's books and records to determine whether the receipts related to earlier services and were correctly reflected in the relevant return period. The impugned order was set aside and the matter remanded to the Original Adjudicating Authority for fresh decision after examining the record. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365340 Service tax demand based only on Form 26AS was treated as insufficient where the assessee claimed commission income was maintained on an accrual basis and may have been received in a later period. The discrepancy required verification against the assessee's books and records to determine whether the receipts related to earlier services and were correctly reflected in the relevant return period. The impugned order was set aside and the matter remanded to the Original Adjudicating Authority for fresh decision after examining the record. Case-Laws Service Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365340