https://www.taxtmi.com/caselaws?id=298938 The appellant, registered with the Service Tax Department, was alleged to have evaded service tax liability for the period 2010-11 to 2013-14 by providing services under "Supply of Tangible Goods Services." The lower authorities confirmed the demand of around Rs. 21.73 lakhs. The Tribunal found the reliance on profit and loss accounts and 26AS Form for tax confirmation improper, leading to the appeal being allowed in favor of the appellant on limitation grounds. The judgment emphasizes the significance of accurate assessment and evidence in tax matters, stressing adherence to legal principles in tax proceedings. en-us Tue, 02 Jul 2019 00:00:00 +0530 Sat, 27 Nov 2021 17:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298938 The appellant, registered with the Service Tax Department, was alleged to have evaded service tax liability for the period 2010-11 to 2013-14 by providing services under "Supply of Tangible Goods Services." The lower authorities confirmed the demand of around Rs. 21.73 lakhs. The Tribunal found the reliance on profit and loss accounts and 26AS Form for tax confirmation improper, leading to the appeal being allowed in favor of the appellant on limitation grounds. The judgment emphasizes the significance of accurate assessment and evidence in tax matters, stressing adherence to legal principles in tax proceedings. Case-Laws Service Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298938