Service Tax Demand Based Solely on ST-3 & ITR Mismatch Unsustainable: CESTAT Allahabad

Vinyl Tech Vs Commissioner (CESTAT Allahabad) The CESTAT Allahabad allowed the appeal filed by the appellant and set aside the Order-In-Appeal passed by the Commissioner (Appeals), CGST & Central Excise, Allahabad. The dispute related to service tax demands raised against the appellant, a proprietary concern registered under the category of “Construction Service other than Residential Complex including Commercial Industrial Building.” The proceedings were initiated on the basis of third-party information alleging that the appellant had provided taxable services but had not properly dis...