SCN Held Unsustainable as Tax Liability Already Declared in ST-3 Returns: CESTAT Allahabad

K. D. Merchants Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad) The appeal was filed against an order passed by the Commissioner (Appeals), CGST, Noida, concerning a demand of service tax based on third-party data obtained from the Income Tax Department. The Appellant, a registered service tax assessee, was subjected to an enquiry after the department observed that the value of services provided during 2015–16 amounted to Rs. 85,45,477/- as per Income Tax data. Relying on this information, the department calculated a service tax liability of Rs. 12,39,094/- at...