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Service Tax demand cannot be raised on the basis of Mere Form 26AS: CESTAT Allahabad

Case Law Details

Case Name
Lord Krishna Real Infra Private Ltd. Vs Commissioner of Customs, C.E. & S.T. (CESTAT Allahabad)
Date of Judgement/Order
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Advertisement Lord Krishna Real Infra Private Ltd. Vs Commissioner of Customs, C.E. & S.T. (CESTAT Allahabad) In a significant judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad, in the case of Lord Krishna Real Infra Private Ltd. Vs Commissioner of Customs, C.E. & S.T., has set a precedent by holding that service tax demands cannot be solely based on the information contained in Form 26AS of the Income Tax Act, 1961. Detailed Analysis: The case revolves around a service tax demand of Rs.8,07,86,168/- for the financial years 2012-13 to 2014-15, issu...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,758

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