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HomeIndirect TaxesExtended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service...

Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax Demand 

Indirect Taxes

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By Mariya Paliwala
Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax Demand

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad has quashed a service tax demand raised solely on the basis of a mismatch between ST-3 returns and Form 26AS data.  The bench of P.K. Choudhary (Judicial Member) has observed that extended limitation cannot be invoked without proving fraud, willful suppression, or intent to evade…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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