https://www.taxtmi.com/caselaws?id=419012 Service tax liability could not be sustained merely on Form 26AS mismatch without independent evidence of a taxable service, and reverse charge could not be applied to recipients outside the notified category. The reconciliation of ST-3 returns and Form 26AS indicated that the higher Form 26AS figures arose from TDS deduction on rent or commission and on the service tax component, supported by recipient certificates. The demand was also time-barred, as part of it fell beyond five years, the department had already scrutinised the returns and Form 26AS, no suppression or mala fide intent was shown, and the reverse charge component was revenue neutral. en-us Wed, 23 Feb 2022 00:00:00 +0530 Tue, 01 Mar 2022 20:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419012 Service tax liability could not be sustained merely on Form 26AS mismatch without independent evidence of a taxable service, and reverse charge could not be applied to recipients outside the notified category. The reconciliation of ST-3 returns and Form 26AS indicated that the higher Form 26AS figures arose from TDS deduction on rent or commission and on the service tax component, supported by recipient certificates. The demand was also time-barred, as part of it fell beyond five years, the department had already scrutinised the returns and Form 26AS, no suppression or mala fide intent was shown, and the reverse charge component was revenue neutral. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419012