https://www.taxtmi.com/caselaws?id=752836 The CESTAT NEW DELHI set aside a service tax demand raised against a registered service provider based solely on Form 26AS supplied by the Income Tax Department. The appellant had regularly filed ST-3 returns and deposited self-assessed service tax. The tribunal held that demand cannot be raised merely on Form 26AS differences without proper investigation into reasons for discrepancies between ST-3 returns and income tax filings. The adjudicating authority failed to examine whether amounts reflected constituted taxable service consideration or resulted from exemptions/abatements. Regular return filing negated suppression allegations, making extended limitation period inapplicable. The demand, interest, and penalties were set aside, with the appeal allowed. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 18 May 2024 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752836 The CESTAT NEW DELHI set aside a service tax demand raised against a registered service provider based solely on Form 26AS supplied by the Income Tax Department. The appellant had regularly filed ST-3 returns and deposited self-assessed service tax. The tribunal held that demand cannot be raised merely on Form 26AS differences without proper investigation into reasons for discrepancies between ST-3 returns and income tax filings. The adjudicating authority failed to examine whether amounts reflected constituted taxable service consideration or resulted from exemptions/abatements. Regular return filing negated suppression allegations, making extended limitation period inapplicable. The demand, interest, and penalties were set aside, with the appeal allowed. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752836