https://www.taxtmi.com/caselaws?id=444513 A service tax demand based solely on Form-26AS, without independent verification of the assessee's receipts, liabilities, or valuation under the applicable rules and exemption/abatement provisions, was held unsustainable. The third-party tax statement could not be the sole basis for confirming demand, particularly where the assessee was registered, had filed returns, and the order was passed ex parte. The extended period of limitation was also found not invocable on the facts recorded. The impugned order was set aside and consequential relief was granted. en-us Tue, 17 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444513 A service tax demand based solely on Form-26AS, without independent verification of the assessee's receipts, liabilities, or valuation under the applicable rules and exemption/abatement provisions, was held unsustainable. The third-party tax statement could not be the sole basis for confirming demand, particularly where the assessee was registered, had filed returns, and the order was passed ex parte. The extended period of limitation was also found not invocable on the facts recorded. The impugned order was set aside and consequential relief was granted. Case-Laws Central Excise Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444513