2025-VIL-397-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Supply of goods, VAT Assessment Order, Form 26AS Statement, Taxable Value - Based on information obtained from the Income Tax Department, the Department issued a demand-cum-show cause notice to the appellant for service tax - The appellant submitted that it was engaged in providing security guard services as well as supply of edible materials like wheat and flour, and had filed VAT returns and obtained a VAT assessment order for the supply of goods - Whether the service tax demand on the appellant is sustainable, given the VAT assessment order for supply of goods – HELD - The service tax demand cannot be sustained solely on the basis of the Form 26AS statement obtained from the Income Tax Department, without any enquiry into the nature of the transactions. The Tribunal observed that transactions held to be sale of goods under the VAT assessment order of the state authorities should be treated as sales and not subjected to service tax - The revenue authorities have the onus to establish that the appellant has rendered taxable services, which they have failed to do in this case. The revenue authorities did not make any enquiries with regard to the supplies made by the appellant and the subsequent assessment by the VAT department - sale of goods under assessment order of the State Authorities will be treated as sales. The Service Tax demanded only on the basis of Form 26AS statement of the Income Tax Department is not sustainable - the impugned order is set aside and the appeal is allowed
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