CESTAT Sets Aside Service Tax Demand as it was Based Solely on Income Tax Form 26AS

Rajeshwar Prasad Choudhari Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)

Introduction: The article delves into the case of Rajeshwar Prasad Choudhari vs. Commissioner of CGST & Central Excise (CESTAT Kolkata), where the appellant contested a service tax demand primarily relying on Form 26AS data. The Central Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata overturned the order, citing insufficient evidence.

Detailed Analysis:<

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