CESTAT Quashes Service Tax Demand Based Solely On Income Tax Data In Form 26AS
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has acknowledged that the service tax demand can’t be based mostly solely on Revenue Tax Information in Kind 26AS with out establishing receipt of consideration. The Bench of Dr. Rachna Gupta (Judicial Member) acknowledged that “Income can’t elevate the demand on the…