Service tax demand based on TDS/ 26AS is unsustainable in law

Shresth Leasing & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Held that demand of services tax on the basis of TDS /26AS statements/ 3CD Statements are not sustainable. Facts- The appellant are engaged in providing of various services. Acting on the intelligence that M/s Forward Resources Pvt. Ltd. and other firms operated by and related to the directors of the said company was indulging in evasion of Service tax, search was conducted and during the search number of documents related to income tax TDS statements, copies of Balance Sheet /audit reports, bank statement were seized an...