https://www.taxtmi.com/caselaws?id=768333 CESTAT Bangalore held that service tax demands cannot be sustained solely based on Form 26AS data without evidence of actual service provision. The case involved a subcontractor in civil works for government projects where the department relied exclusively on third-party Form 26AS data to raise service tax demands. The Tribunal emphasized that the department must prove the nature of services rendered, recipients, and consideration received. Following precedent from similar cases, the Tribunal ruled that demands based merely on figures without substantive evidence cannot survive. The impugned order was set aside and appeal was allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768333 CESTAT Bangalore held that service tax demands cannot be sustained solely based on Form 26AS data without evidence of actual service provision. The case involved a subcontractor in civil works for government projects where the department relied exclusively on third-party Form 26AS data to raise service tax demands. The Tribunal emphasized that the department must prove the nature of services rendered, recipients, and consideration received. Following precedent from similar cases, the Tribunal ruled that demands based merely on figures without substantive evidence cannot survive. The impugned order was set aside and appeal was allowed. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768333