2026-VIL-1563-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Demand based on differential value between TDS return and filed returns – Successive show cause notices on same ground – Information received from Income Tax authorities showed differential value between amounts in TDS returns (26AS) and service tax returns (ST-3 for the relevant financial year - Two of the three notices were dropped by the adjudicating authorities for the same information received citing that appellant had either shifted registration or that issue was already covered in orders from other jurisdiction - Whether a single differential amount shown in 26AS can be separately charged to multiple registrations of the same person and whether demands can be sustained when identical issues have been dropped in respect of other registrations of same person – HELD - The demand cannot be sustained when the same information and same differential value has been processed separately without correlating receipts with activities of each registered premises. Information received from Income Tax authorities regarding a person with particular PAN cannot be mechanically attributed to each separate registration held by that person without examining which registration conducted the actual business during the relevant period - Where identical demands on basis of same information have been dropped by authorities in respect of other registrations of the same person cited reasons of jurisdiction or coverage, the demand cannot be sustained for the third registration without new evidence distinguishing the circumstances. The proceedings are dropped and the appeal is allowed
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