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2024 (2) TMI 566 - AT - Service TaxService tax demand on the basis of Form 26AS issued by the Income Tax Department - invocation of extended period of limitation - HELD THAT:- The said issue has also been examined by this Tribunal in the case of M/S. PIYUSH SHARMA VERSUS COMMISSIONER OF CGST & CX, PATNA-I [2023 (10) TMI 736 - CESTAT KOLKATA], wherein this Tribunal has held on the basis of Form-26AS, no demand is sustainable against the appellant - thus merely on the basis of Form 26AS issued by the Income Tax Department, the demand of Service Tax is not sustainable against the appellant. Time Limitation - HELD THAT:- Initially, the investigation started against the appellant in April, 2015 when they came to know that the appellant is not paying service tax on taxable services and no efforts were made by the Department to issue the show-cause notice in time or to further investigate the matter, no efforts were made by the Department to find out for what purposes these amounts have been paid by the service recipient - as the investigation is faulty and the show-cause notice has been issued by invoking extended period of limitation, the demand is not sustainable on limitation itself. The impugned demand is not sustainable against the appellant on the basis of the details provided by the Income Tax Department in Form 26AS and the extended period of limitation is not invokable - Appeal allowed.
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