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

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, issued against Lord K...