https://www.taxtmi.com/article/detailed?id=12070 Service tax demands cannot rest solely on Form 26AS entries without adjudicatory investigation; reliance on such third party tax records, without verifying contracts, invoices and payments, is legally deficient. Where an extended limitation period is invoked, assessment must follow Valuation Rules, 2006 and proper factual inquiry; absent those steps, a demand based on Form 26AS or best judgement computation is unsustainable. en-us Mon, 27 Nov 2023 16:20:44 +0530 Mon, 27 Nov 2023 16:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12070 Service tax demands cannot rest solely on Form 26AS entries without adjudicatory investigation; reliance on such third party tax records, without verifying contracts, invoices and payments, is legally deficient. Where an extended limitation period is invoked, assessment must follow Valuation Rules, 2006 and proper factual inquiry; absent those steps, a demand based on Form 26AS or best judgement computation is unsustainable. Articles Service Tax Mon, 27 Nov 2023 16:20:44 +0530 https://www.taxtmi.com/article/detailed?id=12070