Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]

Service Tax Demand - service tax - Statement - Income Tax Act - section 132 - CESTAT - Taxscan

While quashing a service tax demand, the CESTAT, Ahmedabad bench has held that the demand cannot be solely on the basis of the statement recorded under section 132 of the Income Tax Act, 1961. The appellants are builders. The Income tax Authorities provided the documents to DGGI containing Excel Work Sheet which was seized during…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader