Frontier Construction Company Vs Union of India
Date: April 20, 2026
Subject Matter
Service Tax Demand Based on Form 26AS and Extended Limitation Without Willful Evasion Invalid.
Summary
The High Court allowed the writ petition, setting aside the service tax demand, interest, and penalty. The Court held that service tax liability cannot be imposed solely based on Form 26AS without establishing the actual taxability of services. Furth…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT The Petitioner is a partnership firm having its office situated at Jasoda Talkies Compound, Tinsukia, Assam. The petitioner at the relevant point in time was engaged in the business of providing works contract services. 2. A Demand-cum-show cause notice bearing F. No. V(15)/3/ADJ/ST/COMMR/DIB/2020/5972 dated 29.09.2020 was issued by the Joint C…