Service Tax Demand based on Form 26 AS from Income Tax Dept without Investigation is Invalid: CESTAT [Read Order]

Service Tax Demand - Form 26 AS - Income Tax Dept - Investigation -CESTAT-TAXSCAN

The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation is Invalid. M/s. Piyush Sharma, the appellant has undertaken and/or rendered services to telecommunication companies viz. Tata Teleservices Ltd., ATC Telecom Pvt.Ltd., ATC Infrastructure Services…

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