2026-VIL-680-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Quantification of service tax liability based on Form 26AS and Profit & Loss account - Department raised the demand based on the differential between the taxable value as per the financial records and the value declared in the ST-3 returns, treating it as best judgment assessment. The appellant argued that the service tax liability cannot be solely based on TDS deducted and reflected in Form 26AS, as the provisions under Service Tax law are different from Income Tax Act – HELD - the levy of service tax cannot be based solely on the amounts on which the TDS has been deducted and reflected in Form 26AS. The method adopted by the Assessing Officer of taking the differential amount by invoking the provisions of best judgment assessment is not in accordance with law - As the adjudicating authority has not examined the service rendered by the appellant, which are exempted service, being mainly the service provided by the appellant for use other than for commerce, industry or any other business or profession. If the appellant has provided the services for use other than for commerce, industry or any other business or profession, in that circumstances, the services provided by the appellant are exempted services. The same is to be examined by the adjudicating authority on the basis of work orders supplied by the appellant - The adjudicating authority is directed to examine the nature of services, applicable rate of tax, value of services and the person liable to pay tax, based on the relevant statutory provisions, instead of solely relying on the Form 26AS and financial records - The impugned order is set aside and the matter is remanded back to the adjudicating authority to examine the issue of extended period of limitation based on the documents provided by the appellant – The appeal is disposed of by remand
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