https://www.taxtmi.com/caselaws?id=764248 The court found that the demand for service tax based on discrepancies between ST-3 Returns and Income Tax Returns was unsustainable due to the lack of examination of the appellant's books of accounts and failure to establish that services were provided. The show cause notice issued under Section 73(1) of the Finance Act, 1994, was invalidated due to the absence of a factual basis and proper investigation. The invocation of the extended period of limitation was unjustified as there was no evidence of willful misstatement. The appeal was allowed, the impugned order was set aside, and the show cause notice was deemed unsustainable. en-us Mon, 06 Jan 2025 00:00:00 +0530 Mon, 06 Jan 2025 15:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764248 The court found that the demand for service tax based on discrepancies between ST-3 Returns and Income Tax Returns was unsustainable due to the lack of examination of the appellant's books of accounts and failure to establish that services were provided. The show cause notice issued under Section 73(1) of the Finance Act, 1994, was invalidated due to the absence of a factual basis and proper investigation. The invocation of the extended period of limitation was unjustified as there was no evidence of willful misstatement. The appeal was allowed, the impugned order was set aside, and the show cause notice was deemed unsustainable. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764248