𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗺𝗮𝗻𝗱 𝗕𝗮𝘀𝗲𝗱 𝗼𝗻 𝟮𝟲𝗔𝗦 𝗗𝗮𝘁𝗮 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴: "Without an independent inquiry or investigation, Service Tax demand cannot be sustained solely on the basis of '26AS data' provided by Income Tax authorities."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Shree Kankeshwari Enterprise 𝗜𝘀𝘀𝘂𝗲: Whether the Service Tax demand confirmed with interest and penalties, based solely on 26AS data, is sustainable without an independent inquiry.

📝 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that Service Tax demands cannot rely solely on 26AS data from Income Tax records, as it lacks exemption details. Without independent investigation or verification, demands are unsustainable. Since the appellant provided necessary documentation showing eligibility for exemptions, the Tribunal dismissed the demand, interest, and penalties.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Shree Kankeshwari Enterprise vs. Commissioner of Central Excise & ST, Bhavnagar 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 10921 of 2022-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 June 2023 📜 This ruling reinforces that authorities must conduct proper investigations rather than relying solely on data from other departments when issuing tax demands.