Service Tax Demand merely based on Calculation Sheets quashed by CESTAT

Pearls Buildwell Infrastructure Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) In a recent case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh addressed a significant issue concerning service tax demands based on calculation sheets. The case of M/s. Pearls Buildwell Infrastructure Limited vs. Commissioner of Central Excise & Service Tax, Chandigarh – I revolves around whether the tax authorities can impose service tax based solely on calculation sheets. The CESTAT’s decision provides clarity on this matter. The CES...