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Whether Service Tax demand be raised on the basis of Form 26AS without proper investigation by the Adjudicating Authority

Whether Service Tax demand be raised on the basis of Form 26AS without proper investigation by the Adjudicating Authority

by admin | Jan 17, 2024 | Service Tax

Case:  M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023]  The CESTAT, Kolkata Bench, held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation...

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