2026-VIL-124-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Short payment of service tax, Demand based on Income tax data - A show cause notice was issued to the appellant demanding service tax, along with interest, penalty, and late fee - Whether the demand of service tax can be raised on the basis of a third-party (Income Tax) data, which has been rectified by the appellant – HELD - The entire case against the appellant was made based on the differences observed in the figures in the ST-3 returns and the Form 26AS. However, the appellant produced the revised Form 26AS for the relevant period, which showed the details against the services provided as identical to the figures declared in the ITR. The total value of receipts towards the provision of services during the period of 2016-17 was Rs. 26,11,508/-, and the service tax was required to be paid on this amount - The appellant is required to pay the differential amount along with the interest due on the same amount - The appellant had short paid the service tax by suppressing the correct value of the services provided. The intention to evade payment of tax by suppressing the value of services is evident - The late fee imposed upon the appellant for late/non-filing of the service tax return under Section 70 of the Finance Act, read with Rule 7 of the Service Tax Rules, 1994, and the penalty imposed under Rule 7 of the Service Tax Rules, 1994, read with Section 77(1)(c) of the Finance Act, 1994 are upheld - The impugned order modified and the appeal is disposed of
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