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Service Tax Demand merely based on Calculation Sheets quashed by CESTAT
Case Law Details
- Case Name
- Pearls Buildwell Infrastructure Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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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...




