Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT

CESTAT accepted Income Tax Form 26AS as sufficient proof of commission income for real estate agents facing service tax demands, quashing a ₹1.8 crore order. The tribunal held that tax deducted at source documents constitute reliable third-party evidence of service provision and consideration received. The department had rejected 26AS records, demanding additional proof of services rendered. This ruling validates the evidentiary value of TDS certificates in service tax matters, reducing documentation burdens for small service providers. Real estate agents and other commission-based professionals benefit from this pragmatic approach to income verification. The judgment also directs officers to consider readily available government documentation before insisting on additional proofs from taxpayers.