Service Tax Cannot Be Levied Solely on Form 26AS Data; HC Orders Fresh Adjudication

Principal Commissioner of Central Goods And Service Tax And Customs Vs Numal Saikia (Gauhati High Court) The Gauhati High Court considered an appeal challenging the Final Order dated 11.08.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, in Service Tax Appeal No. 75969/2021. The dispute concerned the levy of Service Tax on works executed by the respondent for various Government authorities, including the PWD, Airport Authority of India, and Indian Railways, for the period 2014–2015 to 2017–2018. A show cause notice-cum-demand notice dated 21.01.201...