Service tax demand based on TDS/ 26AS is unsustainable in law

Shresth Leasing & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Held that demand of services tax on the basis of TDS /26AS statements/ 3CD Statements are not sustainable.

Facts-

The appellant are engaged in providing of various services. Acting on the intelligence that M/s Forward Resources Pvt. Ltd. and other firms operated by and related to the directors of the said company was indulging in evasion of Service tax, search was conducted an

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