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Service Tax Demand merely based on Calculation Sheets quashed by CESTAT

Case Law Details

Case Name
Pearls Buildwell Infrastructure Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
Date of Judgement/Order
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Pearls Buildwell Infrastructure Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) In a recent case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh addressed a significant issue concerning service tax demands based on calculation sheets. The case of M/s. Pearls Buildwell Infrastructure Limited vs. Commissioner of Central Excise & Service Tax, Chandigarh – I revolves around whether the tax authorities can impose service tax based solely on calculation sheets. The CESTAT’s decision provides clarity on this matter. The CES...
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