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Service Tax Demand Set Aside as Extended Limitation Based Solely on Form 26AS: CESTAT Kolkata
Case Law Details
- Case Name
- Bhalang Singh Phanbuh Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Bhalang Singh Phanbuh Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)
The appeal arose from a Show Cause Notice (SCN) dated 08.11.2019 issued on the basis of details contained in Form 26AS of the appellant’s Income Tax Returns for the period 2014-15 to 2017-18. Invoking the extended period, the Department demanded Service Tax of Rs. 6,25,966/-. The adjudicating authority confirmed the demand. The Commissioner (Appeals) dismissed the appeal solely on the ground that it had been filed beyond the statutory period of 60 days and the additional condonable period...
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