CESTAT Remands Service Tax Demand as Form 26AS & Work Orders Were Not Considered

Saket Auto Traders Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) The appeal was filed against Order-in-Appeal No. 164/ST/Alld/2022 dated 01.08.2022 passed by the Commissioner (Appeals), Allahabad. The appellant was registered for providing Insurance Auxiliary Services and Maintenance or Repair Services under the Finance Act, 1994. Based on information received from the Income Tax Department, the Department found that during the period October 2014 to June 2017, the appellant had reported gross receipts of ₹1,31,74,925 in its income tax records, whereas the taxable value dis...