M/S Pee Arr Logistics vs The Union Of India And 7 Ors on 18 April, 2022
It is submitted that the entire service tax levied is on a presumption drawn
from the TRACES of Form 26AS issued by the Income Tax Department. He has
also referred to a Judgment of the Co-ordinate Bench rendered in M/S N.E.
Logistics and Anr. Vs. Union of India & Ors [W.P(C) No. 1870/2022], whereby
the learned Single Judge has held that the imposition of the service tax on the
basis of information available from Form 26AS would be imposition of Service
Tax on mere presumption and the same is not permissible. Being aggrieved, he
has approached this Court.