https://www.taxtmi.com/caselaws?id=766996 CESTAT Kolkata set aside service tax demand and penalties against registered service provider. Department raised demand based solely on Form-26AS from Income Tax Department without conducting verification of actual service liability. Show cause notice issued after 30-month limitation period expired, making extended period invocation unsustainable. Appellant regularly filed ST-3 returns as registered provider, negating suppression allegations. Court held demands cannot be raised purely on Form-26AS when taxpayer maintains regular compliance. All penalties under sections 77 and 78 of Finance Act 1994 were set aside due to lack of established suppression. Appeal allowed, impugned order set aside. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766996 CESTAT Kolkata set aside service tax demand and penalties against registered service provider. Department raised demand based solely on Form-26AS from Income Tax Department without conducting verification of actual service liability. Show cause notice issued after 30-month limitation period expired, making extended period invocation unsustainable. Appellant regularly filed ST-3 returns as registered provider, negating suppression allegations. Court held demands cannot be raised purely on Form-26AS when taxpayer maintains regular compliance. All penalties under sections 77 and 78 of Finance Act 1994 were set aside due to lack of established suppression. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766996