Court Rules Service Tax Liability Cannot be Based on Assumptions; Case Remanded for Further Review by High Court. https://www.taxtmi.com/highlights?id=62623 Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of indeterminateness on the part of the authorities. The liability to pay a tax has to be conclusively determined that for the given transaction for which the tax is imposed the noticee is liable to pay such tax and such taxes are not being paid. - Matter restored back - HC en-us Sat, 26 Mar 2022 10:48:06 +0530 Sat, 26 Mar 2022 10:48:06 +0530 TaxTMI RSS Generator Court Rules Service Tax Liability Cannot be Based on Assumptions; Case Remanded for Further Review by High Court. https://www.taxtmi.com/highlights?id=62623 Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of indeterminateness on the part of the authorities. The liability to pay a tax has to be conclusively determined that for the given transaction for which the tax is imposed the noticee is liable to pay such tax and such taxes are not being paid. - Matter restored back - HC Highlights Service Tax Sat, 26 Mar 2022 10:48:06 +0530 https://www.taxtmi.com/highlights?id=62623