recording statements and
submission of certain documents such as copies of Form 26AS,
balance-sheet with profit and loss for the period ... Rules, 1994.
2. It was alleged that on scrutiny of Form 26AS collected from the
Income Tax Department, TDS was seen to be deducted
said impugned Order-in-Original, it was evident from Form 26AS
that the Petitioner was providing taxable service in contravention of
Section ... service tax upon the Petitioners was that it is evident from
Form 26AS that the notice was providing taxable service in
contravention of Section
documents. The learned senior counsel for the
Petitioner submits that the Form 26AS is a Certificate of Tax
Deduction at Source issued by the Income ... relevant assessment
year. In the present case the relevant 'Form 26AS' issued by the
Income Tax Department clearly showed the details
that on scrutiny
of the third party data i.e. Form 26AS, the Petitioner rendered
taxable services. It is relevant to mention herein that ... Form 26AS
is the Certificate of Tax Deduction at Source issued by the Income
Tax Department showing the total amount of tax deducted at source
levied is on a presumption drawn
from the TRACES of Form 26AS issued by the Income Tax Department. He has
also referred to a Judgment ... service tax on the
basis of information available from Form 26AS would be imposition of Service
Tax on mere presumption and the same
