2022 (8) TMI 832

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....anpower supply'. The audit of the appellant was conducted for the period 2013-14 to 2016-17 and for the said period the audit found differences in the figures reflected in ST-3 returns and form 26AS filed under Income Tax Act, 1961 and it was noticed that the appellant received excess income in 26AS as comparison to income shown in ST-3 returns. The Service Tax applicable for the said differences come to Rs. 3,74,121/-. It was also found that Service Tax of Rs. 38,357/- had not been paid on the 4 invoices raised by the appellant to M/s. ISGEC, Yamuna Nagar. Accordingly, a show cause notice dated 17/10/2018 after invoking the extended of limitation was issued demanding Service Tax amount of Rs. 4,12,478/- (Rs. 3,71,121/- + Rs. 38,357/-) alon....

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....ic case of the appellant that the amount shown in Form 26AS by the service recipient have not been received by the appellant. I also agree with the submission of learned Counsel that the burden to prove the allegations is upon the department that the appellants have received the extra payment on which the TDS of Rs.3,74,121/-(since form 26AS reflects TDS) has been deducted by the service recipient. My aforesaid view is also supported by the decision of the Tribunal in the matter of Qwest Engineering Consultant Pvt. Ltd. v/s Commissioner CGST, Central Ex. Allahabad; 2022 (58) GSTL-345 (Tri-All.)in which the co-ordinate Bench of the Tribunal has held that form 26AS is not a statutory document for determining the taxable turnover under the Ser....