2026-VIL-1073-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Demand Based on Profit & Loss Account and Form-26AS Statement – Appellant engaged in business of sale of goods and provision of interior designing services did not obtain Service Tax registration as taxable services remained below threshold limit in preceding years - Revenue raised demand invoking longer period of limitation based on figures shown in Income Tax Return and Form-26AS statement; Appellant contended that Form-26AS statement was prepared by Income Tax Department and not by taxpayers and contained errors, and that figures differed with turnover declared in Profit & Loss Account with no enquiry conducted to ascertain reasons for discrepancy – Whether the demand of Service Tax can be sustained when raised solely on the basis of Profit & Loss Account and Form-26AS statement without proper verification of discrepancies between the two documents – HELD - The entire case of demand has been built upon figures shown in Income Tax Return and Form-26AS statement which are prepared by Income Tax Department and not by taxpayers, thereby prone to errors; the figures shown in Form-26AS statement differ with turnover declared in Profit & Loss Account and the Department has not made any enquiry to ascertain the reason for such difference; reliance on Profit & Loss Account for confirmation of tax has been consistently held as improper and irrelevant in decisions of Madras High Court and the Tribunal - When the Revenue's entire case is based upon Profit & Loss Accounts read with Form-26AS and Service Tax is confirmed by invoking longer period of limitation without proper verification, such demand cannot be sustained on the ground of limitation itself – The impugned order is set aside and the appeal is allowed
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