Gauhati HC Quashes Service Tax Demand Based Solely on Form 26AS, Rules Extended Limitation Invalid

Frontier Construction Company Vs Union of India (Gauhati High Court) Conclusion: Works contracts for government buildings and educational institutions remain a highly litigated area therefore, merely relying upon Form 26AS data and illegal invocation of the extended period of limitation under Section 73(1) of the Finance Act, 1994 was not justified. Authorities had failed to establish any wilful suppression or intent to evade payment of tax and had mechanically levied service tax on the entire receipts reflected in Form 26AS without determining taxability under the statute. Held: Assessee- fir...