CESTAT Quashes 26AS based Service Tax Demand as Recipient Paid Under RCM

Maninder Singh Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has overturned a service tax demand, along with associated interest and penalties, confirmed against appellant Maninder Singh. The Tribunal’s ruling, announced on June 20, 2025, primarily determined that a service tax demand cannot be based solely on Form 26AS information, that the tax liability rested with the service recipient under the reverse charge mechanism, and that the demand itself was time-barred.

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