https://www.taxtmi.com/caselaws?id=767190 CESTAT Allahabad allowed the appeal against service tax demand based on Form 26AS. The tribunal held that service tax is not leviable on transactions treated as sale of goods and subjected to VAT. The appellant had produced VAT assessment orders showing VAT payment, which constituted sufficient evidence. The Revenue failed to establish that taxable services were rendered and relied solely on Form 26AS without proper inquiry. The tribunal noted that tax demand cannot be confirmed based only on 26AS without investigation. The appellant was entitled to deductions for goods supply, reducing taxable value. Penalties were deemed unjustified and set aside. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767190 CESTAT Allahabad allowed the appeal against service tax demand based on Form 26AS. The tribunal held that service tax is not leviable on transactions treated as sale of goods and subjected to VAT. The appellant had produced VAT assessment orders showing VAT payment, which constituted sufficient evidence. The Revenue failed to establish that taxable services were rendered and relied solely on Form 26AS without proper inquiry. The tribunal noted that tax demand cannot be confirmed based only on 26AS without investigation. The appellant was entitled to deductions for goods supply, reducing taxable value. Penalties were deemed unjustified and set aside. Case-Laws Service Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767190