Service tax demands cannot be imposed solely on ITR/26AS statements: CESTAT Hyderabad

Gopi Chenna Vs Commissioner of Central Tax Medchal – GST (CESTAT Hyderabad)

Introduction: The CESTAT Hyderabad recently passed a crucial order on two appeals, ST/30412/2023 & ST/30454/2023, involving GopiChenna and SIS Teleservices Pvt Ltd. Both cases had identical issues and were heard together. The appeals centered around service tax demands based on discrepancies in income tax returns and service tax returns.

Background:

Two companies, M/s GopiChenna and M/s SIS Teleservices Pvt Ltd., challenged service tax demands raised by the authorities. The department based the demands on discrepancies between the companies’ ITR/26AS statements and their service tax return filings.

Companies’ Arguments:

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