Service Tax Demand Invalid Due to Reliance Solely on 26AS/ITR–ST-3 Mismatch

Adventure Gurudongma Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata) The appeal concerns the validity of a Service Tax demand confirmed against the appellant based on discrepancies between figures reported in Income Tax Returns (ITR)/Form 26AS and ST-3 returns for the financial year 2015–16. The demand of ₹1,28,844 (inclusive of cess), along with interest and penalty, was upheld by the Commissioner (Appeals), leading to the present appeal before the Tribunal. The case originated from scrutiny of third-party data received from the Income Tax Department, where a difference wa...