https://www.taxtmi.com/caselaws?id=768530 CESTAT Ahmedabad allowed the appeal by remand in a service tax case involving alleged short payment based on underreporting of taxable services value. The tribunal held that the department erred by solely relying on 26AS statements (TDS statements) from clients' income tax records without collecting independent evidence to establish service tax liability. The Commissioner (Appeals) improperly confirmed the demand without determining whether total service tax liability was actually discharged. The matter was remanded to the first adjudicating authority with directions to conduct proper inquiry and scrutinize documents to determine actual service tax liability independent of 26AS statements. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768530 CESTAT Ahmedabad allowed the appeal by remand in a service tax case involving alleged short payment based on underreporting of taxable services value. The tribunal held that the department erred by solely relying on 26AS statements (TDS statements) from clients' income tax records without collecting independent evidence to establish service tax liability. The Commissioner (Appeals) improperly confirmed the demand without determining whether total service tax liability was actually discharged. The matter was remanded to the first adjudicating authority with directions to conduct proper inquiry and scrutinize documents to determine actual service tax liability independent of 26AS statements. Case-Laws Service Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768530