2019 (10) TMI 495

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....HNICAL) Shri A.P. Mathur, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner, Authorized Representative for Respondent ORDER PER : ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri A.P. Mathur learned advocate on behalf of the appellant and Shri Sandeep Kumar Singh learned Deputy Commissioner appearing on behalf of the Revenue, we note that a....

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....dues of Rs. 68,828/- whereas the tax liability on appellant was Rs. 12,34,193/- and therefore demanded Service Tax of Rs. 11,65,365/-. It was stated that since the time limit for issuance of demand-cum-show cause notice would lapse, therefore, Revenue contacted Income Tax Officers, Mirzapur and sought for information from income tax return and Form 26AS for the Financial Year 2010-11, 2011-12, 201....

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....aration was held to be substantially false on the basis of service tax due calculated on the basis of information in Form 26AS for the period from 01 April, 2010 to 31 December, 2012. Since the comparison of tax dues declared for a larger period of tax dues was made said comparison is insufficient to hold the declaration to be substantially false. If the declaration was for two months, the tax due....