https://www.taxtmi.com/caselaws?id=780171 CESTAT KOLKATA - AT allowed the appeal, setting aside demands totaling Rs. 2,22,36,568 and Rs. 18,15,309 for alleged accommodation and works-contract services, respectively. The Tribunal held that mere mismatches between ST-3 and income-tax/Form 26AS figures did not discharge the Department's onus; no cogent evidence established provision of taxable accommodation or works-contract services, and abatement entitlement was not negatived. The extended limitation period was inapplicable for want of suppression or fraud. Consequential interest, penalty and late fees were also quashed. The impugned order was set aside on both merits and limitation. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780171 CESTAT KOLKATA - AT allowed the appeal, setting aside demands totaling Rs. 2,22,36,568 and Rs. 18,15,309 for alleged accommodation and works-contract services, respectively. The Tribunal held that mere mismatches between ST-3 and income-tax/Form 26AS figures did not discharge the Department's onus; no cogent evidence established provision of taxable accommodation or works-contract services, and abatement entitlement was not negatived. The extended limitation period was inapplicable for want of suppression or fraud. Consequential interest, penalty and late fees were also quashed. The impugned order was set aside on both merits and limitation. Case-Laws Service Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780171