Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
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.