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SCN Held Unsustainable as Tax Liability Already Declared in ST-3 Returns: CESTAT Allahabad
Case Law Details
- Case Name
- K. D. Merchants Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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K. D. Merchants Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad)
The appeal was filed against an order passed by the Commissioner (Appeals), CGST, Noida, concerning a demand of service tax based on third-party data obtained from the Income Tax Department.
The Appellant, a registered service tax assessee, was subjected to an enquiry after the department observed that the value of services provided during 2015–16 amounted to Rs. 85,45,477/- as per Income Tax data. Relying on this information, the department calculated a service tax liability of R...
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