Service Tax liability cannot be determined merely by relying on Form 26AS

Luit Developers Private Limited Vs Commissioner of CGST & Central Excise

it is trite law that figures of Form 26AS are not to be used for determining Service Tax liability unless there is proof to show that it was on account of any taxable service and relies on the order of the Tribunal in Kush Constructions vs CGST NACIN 2019 (34) GSTL 606 for the same. He also argues that figures submitted to the Income Tax authorities cannot be used for determining Service Tax without evidence of taxa

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