https://www.taxtmi.com/caselaws?id=450569 Service tax liability cannot be sustained merely on figures reflected in Form 26AS without independent evidence linking those entries to taxable consideration. Where the assessee filed ST-3 returns, asserted payment of tax, and the record failed to establish undisclosed services or explain any differential value, the demand is unsustainable. The extended limitation period is also unavailable in the absence of proof of suppression, wilful misstatement, or similar ingredients. On the same footing, penalties cannot survive when the underlying demand is not legally established and the jurisdictional basis for extended limitation is absent. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450569 Service tax liability cannot be sustained merely on figures reflected in Form 26AS without independent evidence linking those entries to taxable consideration. Where the assessee filed ST-3 returns, asserted payment of tax, and the record failed to establish undisclosed services or explain any differential value, the demand is unsustainable. The extended limitation period is also unavailable in the absence of proof of suppression, wilful misstatement, or similar ingredients. On the same footing, penalties cannot survive when the underlying demand is not legally established and the jurisdictional basis for extended limitation is absent. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450569