service tax appeal itr 26as vs service tax return

Описание: SERVICE TAX → RECENT ISSUE OF COMPARING ITR VS SERVICE TAX RETURN - BY CA KUNJAN 9222 9222 92 OR [email protected]
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Since few years, service tax is issuing show cause why differential income should not be treated as service tax evaded to those who have shown higher services incomes in their itr vs in service tax returns
Hence, they are proposing 14.95 % service tax on differential amount (say this was of fy1516, rate was 14.95 % with surc etc)
In case you have received such a show cause, ideally, you must just explain why you showed higher amount in your itr.
If you dont remember, it could be that you /your Income tax consultant might have added the bank deposits and due to small estimation , income is shown little higher in itr. (as sometimes, income tax involves estimation of income, if all deposits are not explained or if expenses are more or such some other reason).
In case of service tax department comparing with your itr/26as, (which now is replaced by gst, but still old pending matters of service tax is still catered to), there is a favorable unreported case law which might help –. Hon’ble CESTAT in the case of Pappu Crane Service v. Commissioner (Service Tax Appeal No.70707 of 2018-[DB])wherein the Tribunal while allowing the appeal has rejected the invocation of the extended period when the revenue’s case was solely based on the figures in Form 26AS. So, once they cant re-open beyond 4 years, service tax old years cabt be now touched.
Broadly, in appeal, you need to counter any facts and his wrong interpretation stated by service tax officer in his order.
Chances → broadly, at 1st appeal level, its tuff to evade tax and consequent interest, if itr cant be proved to be wrong, but penalty can be saved if you had enough reasons why you showed less in service tax returns as a genuine error or oversight or something depending on your case.
Service tax appeal Process
1stly, you need to study your service tax returns filed by you in past (https://cbic-gst.gov.in/cbec-portal-ui/ is the service tax login site). You can get the login by physically visiting your local service tax officer (depending on your range and division stated in service ax officer’s order) . a simple request letter to reset password is to be physically filed with your service tax officer and he will send an email to you with new login details.

If you loose, then service tax officer will give you an explanatory order which you can appeal to higher authority called service tax appeal commissioner
Before filing appeal, you need to pay 7.5% of the tax demanded in the order (not of interet/penalty, only of tax)
You need to make a paper book with all your evidences and give 2 files to commissioner appeal (one of which he will give to your service tax officer).
You will need 4 25 rs. Court fee stamps to affix on st04 and base order (both files submitetd to appeal)