Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]

The CESTAT held that demand raised solely based on form 26 AS provided by the income tax department is not valid

By Yogitha S. Yogesh - On January 10, 2024 9:36 am - 2 mins read

Service Tax - Form 26 AS - CESTAT - income tax department - TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the demand of Service Tax solely based on form 26 AS provided by the income tax department. The Appellant, Shri. Rajeshwar Prasad Choudhari challenged the impugned order passed by the Commissioner (Appeals), CGST & CX Ranchi, wherein the Appellate Authority has…

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