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…