Service Tax Demand Quashed as Form 26AS Alone Cannot Establish Tax Liability

Technocom Vs Union of India (Gauhati High Court) The writ petition was filed by a partnership firm engaged in executing railway contracts that challenged an Order-in-Original dated 28.06.2022 confirming a service tax demand of ₹9.37 crore, along with interest and an equal amount of penalty, for the financial year 2016-17. The demand was based on allegations that the petitioner had suppressed the taxable value of services by reporting substantially lower figures in its ST-3 returns compared to receipts reflected in Form 26AS obtained from the Income Tax Department. The petitioner contended th...