Service tax demand merely based on TDS/26AS statement is unsustainable

Forward Resources Pvt. Ltd. Vs C.C.E. (CESTAT Ahmedabad) Held that the demand of services tax is not sustainable on the basis of TDS /26AS statements. Facts- Appellant are engaged in providing of various services namely ‘management or business consultancy service and ‘Business Auxiliary Service and GTA Service. Acting on the intelligence that the appellant was indulging in evasion of Service tax, search was conducted at the office of the appellant. During the search documents related to income tax TDS statements, copies of Balance Sheet /audit reports, bank statement were seized and statem...