https://www.taxtmi.com/caselaws?id=446362 CESTAT Kolkata held that service tax demand based solely on Form 26AS data without verification of taxable services is unsustainable. The department failed to establish whether amounts in Form 26AS related to taxable services or demonstrate malafide intention for extended limitation period invocation. Following precedents from CESTAT Allahabad and Kolkata, the tribunal ruled that Form 26AS figures alone cannot determine service tax liability without evidence of taxable services. The demand for 2016-17 period issued in 2021 was time-barred as extended period was improperly invoked. Appeal allowed, impugned order set aside. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446362 CESTAT Kolkata held that service tax demand based solely on Form 26AS data without verification of taxable services is unsustainable. The department failed to establish whether amounts in Form 26AS related to taxable services or demonstrate malafide intention for extended limitation period invocation. Following precedents from CESTAT Allahabad and Kolkata, the tribunal ruled that Form 26AS figures alone cannot determine service tax liability without evidence of taxable services. The demand for 2016-17 period issued in 2021 was time-barred as extended period was improperly invoked. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446362