https://www.taxtmi.com/caselaws?id=450230 Service tax demand cannot be sustained merely from discrepancies in Income Tax Returns, balance sheets, or Form 26AS unless the Department independently proves that taxable services were actually rendered, the recipient was identifiable, and consideration was received. The Tribunal held that third-party data and numerical differences in return statements do not by themselves establish exigibility to service tax. Because the foundational facts of service, recipient, and consideration were not proved, the demand was set aside and the impugned orders were annulled. en-us Mon, 26 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450230 Service tax demand cannot be sustained merely from discrepancies in Income Tax Returns, balance sheets, or Form 26AS unless the Department independently proves that taxable services were actually rendered, the recipient was identifiable, and consideration was received. The Tribunal held that third-party data and numerical differences in return statements do not by themselves establish exigibility to service tax. Because the foundational facts of service, recipient, and consideration were not proved, the demand was set aside and the impugned orders were annulled. Case-Laws Service Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450230