Service tax demand based on Form 26AS justified as returns not filed & registration not taken

Swatantra Jain Vs Commissioner (CESTAT Delhi)

Service tax demand based on Form 26AS justified as returns not filed and service tax registration not taken

CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, appeal of assessee dismissed.

Facts- The appellant worked as a commission agent and received commission to sell plots of M/s DHL Infra Bulls International Pvt. Ltd. As per section 65B (44) of the Finance Act,

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