https://www.taxtmi.com/highlights?id=65240 Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction issued by CBIC as observed by the various High Courts the instructions are mandatory in the instant case also the instruction were not complied with. The Departmental instructions are binding on the departmental officers. Therefore, any action taken in violation of the instructions is to be treated as nonest. - AT en-us Wed, 24 Aug 2022 08:46:53 +0530 Wed, 24 Aug 2022 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65240 Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction issued by CBIC as observed by the various High Courts the instructions are mandatory in the instant case also the instruction were not complied with. The Departmental instructions are binding on the departmental officers. Therefore, any action taken in violation of the instructions is to be treated as nonest. - AT Highlights Service Tax Wed, 24 Aug 2022 08:46:53 +0530 https://www.taxtmi.com/highlights?id=65240