CESTAT Quashes Service Tax Demand Based Merely on Form 26AS; Renting of Residential Hostel Held Non-Taxable
Court :
New Delhi
Brief :
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, allowed the appeal filed by Ms. Anju Makhija and set aside the service tax demand of ₹19.72 lakh along with applicable interest and penalties. The demand for the period 2013-14 to 2015-16 was primarily based on income reflected in the appellant's Income Tax Returns/Form 26AS.
Citation :
Service Tax Appeal No. 51065 of 2021
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Aarika
Published in Service Tax
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