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: 1. Background of the Appeal: The appeal was filed against the order dated 19.05.2023, where the Commissioner (Appeals) upheld the service ta...