Service Tax Demand Based Solely on ITR & 26AS Quashed by CESTAT Allahabad

Santosh Pal Contractor Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, in the case of Santosh Pal Contractor Vs Commissioner of Central Excise & CGST, ruled that a Service Tax demand cannot be sustained when it is based solely on data from the Income Tax Return (ITR) and Form 26AS without independent verification and finding that the entire reported income was exclusively for the provision of taxable services. Consequently, CESTAT quashed the Service Tax demand, primarily on the ground of lim...