TaxTMI 
TaxTMI 
2026 (10) TMI 1249
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....s.85,96,209/- for the services rendered during the period 2012-13 to 2017-18. This Show Cause Notice was issued on 27.04.2018 by invoking the extended period provisions. After due process, the Adjudicating authority confirmed the demand. The Appellants filed their Appeal before the Commissioner (Appeals) wherein they have showed details of activities undertaken by them. After noting that the Appellant has provided GTA Services to BPCL all the data has been incorporated in the Profit & Loss Account and Balance Sheet, the Commissioner (Appeals) has gone into the detailed factual and has dropped down the confirmed demand to Rs.12,32,030/-. He has also modified the demand for the period 2017-18 to Rs.2,01,232/-. Being aggrieved, the Appellant i....
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....ax. 4. In view of the above, he prays that the Appeal may be allowed. 5. The Ld.AR for the Revenue reiterates the findings of the lower authorities. He submits that Commissioner(Appeals) has made lot of efforts to reconcile the statement given by the Appellant and brought down the demand to Rs.12,32,030/-. Hence, he justifies the confirmed demand. 6. Heard both sides and perused the appeal papers and other documents placed before me. 7. Admittedly, the Appellant is registered with the Department holding Service Tax Registration No.AITPK9196LSD003. As they have been providing services to M/s. Tata Motors, they were paying Service Tax and filing their Returns. The Department has issued the Show Cause Notice based on the mis-match ....
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....s impermissible in law. It is a settled legal position that mere entries in income tax returns or Form 26AS cannot, by themselves, establish liability under the Finance Act, 1994, unless corroborated by evidence demonstrating rendition of taxable service. 5.1. In support of this view, I rely upon the decision in the case of M/s. Rishu Enterprise vs Commissioner of C.G.S.T. & Excise, Dibrugarh, in Final Order No. 75177 of 2024 dated 08.02.2024 in Service Tax Appeal No. 75509 of 2022 [CESTAT, Kolkata], wherein this Tribunal has observed as under: - "8. In view of the judicial pronouncement of this Tribunal, we hold that merely on the basis of Form 26-AS issued by the Income Tax Department, the demand of Service Tax is not su....