Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]

By Yogitha S. Yogesh - On June 14, 2023 5:30 pm - 2 mins read
Demand- Service Tax- Based Audit Report of IOCL -Income Tax Department’s information- CESTAT- service tax- audit report- income tax- income- tax- department- Form 26AS is not Valid- valid-taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that the demand for service tax based on the audit report of Indian Oil Corporation Ltd(IOCL) which is a third party and income tax department’s information from Form 26as is not valid.M/s. M K Enterprise, the appellant challenged the Order…

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