https://www.taxtmi.com/caselaws?id=352697 The Tribunal found the service tax demand unsustainable as it solely relied on income tax returns without identifying specific taxable services or recipients. The application of Section 72 of the Finance Act, 1994 was deemed inappropriate, and the appeal was allowed, setting aside the impugned order. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352697 The Tribunal found the service tax demand unsustainable as it solely relied on income tax returns without identifying specific taxable services or recipients. The application of Section 72 of the Finance Act, 1994 was deemed inappropriate, and the appeal was allowed, setting aside the impugned order. Case-Laws Service Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352697