2024 (3) TMI 11

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....represented by the same Advocate. Therefore, both the Appeals are taken up for decision together. 2. Brief facts of the case in respect of Appeal ST/30412/2023 filed by M/s GopiChenna are that the Department has raised a demand on the basis of the income from sale of service shown in the Balance Sheet and the ITR Returns. The Appellants plead that there was a mistake in reflecting of cash deposits under the head 'Sale of service' and the same has been corrected by filing a revised ITR. A Show Cause Notice seeking service tax of Rs.5,47,402/- was confirmed by Original Authority vide OIO dt. 16.12.2022 and was confirmed by Commissioner (Appeals) vide OIA dt. 27.06.2023. 2.1 Brief facts as far as the Appeal ST/30454/2023 filed by M/s SIS....

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.... Authority as well as the Appellate Authority. 4. Learned Counsel for the Appellants submits that demand of service tax cannot be fastened merely on the basis of ITR/26AS statements. He relies on the following cases: 1) Quest Engineers & Consultant Pvt Ltd Vs. C, CGST, Allahabad - 2022 (58) GSTL 345 (Tri-All) 2) Indian Machine Tools Manufacturers Association Vs. CCE, Panchkula [2023 (11) CENTAX 213 (9) (Tri-Chan) 3) Raj Mohan Vs C CGST, Panchkula - 2022 (8) TMI 832 (CESTAT Chandigarh) 4) Umesh Tilak Yadav Vs. CCE [2024 (15) CENTAX 161 (Tri-Bom)] 5) Shree Kankeshwari Enterprises Vs. CCE, Bhavanagar [2023 (9) Centax 77 (Tri-Ahmd)] 5. Shri K. Srinivas Reddy, learned AR for Revenue in respect o....

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.... basis of figures reflected in other statutory records. Be it pre or post-Negative List regime, the Department is under obligation to prove that the Appellants have rendered such and such service and to such and such persons and that the consideration was received towards the rendering of such service. Without doing the same, demand merely on the basis of figures does not survive. 8. I find that Tribunal has been continuously holding that such demands are not sustainable. I find that Chandigarh Bench of this Tribunal in the case of Indian Machine Tools Manufacturers Association Vs. CCE, Panchkula (supra) held as follows: "11. Coming to third and final issue as to whether any demand can be sustained on the basis of difference bet....

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....han Vs. Commissioner of CGST, Panchkula (supra), held as follows: "3. I have heard learned Counsel for the appellant and learned Authorised Representative for the Revenue and perused the case records including the written submissions and case laws filed by the respective sides. Learned Counsel for the appellant submits that on merits as well as on limitation no Service Tax can be demanded from the appellant. Per Contra, learned Authorised Representative re-iterated the submissions recorder in the impugned order and prays for dismissal of appeal filed by the appellant. So far as the issue about differences in the figures reflected in ST-3 Returns and in form 26AS is concerned it has been settled by way of various decisions of the Tr....

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.... figures reflected in ST-3 Returns and form 26AS cannot be basis for raising Service Tax demand without examining the reasons for such differences and without examining whether the amount as reflected in the said Income Tax Return was the consideration for providing any taxable services or the difference was due to any exemption or any abatement. Even otherwise in various decisions of the Tribunal it has been held that the figures in form 26AS are already included in Income Tax Returns in the Profit & Loss account and balance sheet which is a public document and the ST-3 Returns were also filed by the appellants regularly therefore, no suppression can be alleged and no evidence has been adduced by the Revenue to establish melafide intention....