False Declaration Allegation Under VCES: Payments in Form 26AS Not Automatically Subject to Service Tax Without Verification.

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....VCES declaration - allegation of false declaration on the basis of TDS statement 26AS - Unless it is established that the entire payments received as reflected in Form 26AS were on account of services provided and such services did not have any provisions for abatement nor there were any exemption then only such payments received are required to be considered as consideration for computation of Service Tax. Since such exercise was not undertaken the demand raised is presumptive.....