CESTAT Sets Aside Service Tax Demand as CBDT Data Alone cannot Establish Taxable Services

Tabassum Enterprises Vs Commissioner of CGST & CX (CESTAT Kolkata) The appellant, a proprietorship concern engaged in arranging transportation of goods, filed an appeal against the order confirming service tax demand under the category of Goods Transport Agency (GTA) service. Although registered under GTA service, the appellant did not issue consignment notes. The Department relied on information received from the CBDT showing higher “sale of services” in the appellant’s Income Tax Returns for the financial years 2015-16, 2016-17, and 2017-18, while the appellant had decl...