https://www.taxtmi.com/highlights?id=65197 Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for determining the taxable turnover under the Service Tax as form 26AS is maintained on cash/receipt basis by the Income Tax department for the purpose of TDS etc. whereas the Service Tax is chargeable on mercantile basis (approval basis) on the services provided. - AT en-us Mon, 22 Aug 2022 08:34:45 +0530 Mon, 22 Aug 2022 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65197 Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for determining the taxable turnover under the Service Tax as form 26AS is maintained on cash/receipt basis by the Income Tax department for the purpose of TDS etc. whereas the Service Tax is chargeable on mercantile basis (approval basis) on the services provided. - AT Highlights Service Tax Mon, 22 Aug 2022 08:34:45 +0530 https://www.taxtmi.com/highlights?id=65197