The CESTAT held that demand raised solely based on form 26 AS provided by the income tax department is not valid
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the demand of Service Tax solely based on form 26 AS provided by the income tax department. The Appellant, Shri. Rajeshwar Prasad Choudhari challenged the impugned order passed by the Commissioner (Appeals), CGST & CX Ranchi, wherein the Appellate Authority has…
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