Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has ruled that a service tax demand cannot be based solely on Form 26AS data without proper reconciliation. Form 26AS is an annual consolidated tax statement for income tax purposes. The tribunal emphasized that while Form 26AS can be a starting point, it is not conclusive proof for service tax liability. Tax authorities must conduct independent verification and reconciliation with actual service tax records to raise a valid demand, preventing demands based on mere data mismatches.