https://www.taxtmi.com/caselaws?id=759690 Commission receipts disclosed by an assessee in its income tax returns and profit and loss account can form a valid basis for service tax liability where those records describe the assessee as a general commission agent and show commission income. Reliance on Form 26AS alone is not decisive when the demand is supported by the assessee's own self-declared financial records, and agricultural income separately disclosed is excluded from the demand. On that basis, the demand, interest and penalty are stated to be upheld and the impugned order sustained. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 07 Oct 2024 09:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759690 Commission receipts disclosed by an assessee in its income tax returns and profit and loss account can form a valid basis for service tax liability where those records describe the assessee as a general commission agent and show commission income. Reliance on Form 26AS alone is not decisive when the demand is supported by the assessee's own self-declared financial records, and agricultural income separately disclosed is excluded from the demand. On that basis, the demand, interest and penalty are stated to be upheld and the impugned order sustained. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759690