Service Tax Demand without Investigation based on Form 26AS Basis is Invalid

Piyush Sharma Vs Commissioner of CGST & CX (CESTAT Kolkata) The CESTAT, Kolkata in M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation is Invalid. Facts: M/s. Piyush Sharma, (“the Appellant”) has undertaken and/or rendered services to telecommunication companies viz. Tata Teleservices Ltd., ATC Telecom Pvt. Ltd., ATC Infrastructure Services Pvt. Ltd. and Idea Cellular Infrastructure Ltd. of erection, commissioning, i...