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.

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