Failure of Investigating Officers to comply with Conditions of Section 36B of CEA: CESTAT rules Service Tax Demand not Leviable on Unauthenticated Data [Read Order]

Failure - Investigating -Officers - - CEA-CESTAT - Service -Tax- Demand - Leviable - Unauthenticated- Data-TAXSCAN

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that service tax is demand not leviable on unauthenticated data as there was failure in the part of Investigating Officers to comply with conditions of Section 36B of the Central Excise Act, 1944 (CEA). Based on the intelligence received it was…

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