Service Tax demand merely on Form 26AS Not Sustainable: CESTAT Kolkata

Rishu Enterprise Vs Commissioner of CGST & Excise (CESTAT Kolkata) Introduction: The case of Rishu Enterprise vs. Commissioner of CGST & Excise, heard by the CESTAT Kolkata, has garnered attention due to its implications on service tax demands based solely on Form 26AS issued by the Income Tax Department. The appellant contested a substantial demand alongside interest and penalties imposed by the authorities. This article explores the intricacies of the case, arguments presented by both sides, and the tribunal’s decisive ruling. Detailed Analysis: The appellant, Rishu Enterprise,...