https://www.taxtmi.com/caselaws?id=767961 CESTAT Allahabad set aside service tax demand based solely on Form 26AS figures without corroborating evidence. The tribunal held that the department failed to establish the four essential elements for service tax liability and cannot shift burden of proof to taxpayer merely based on ITR/26AS discrepancies. The court noted Form 26AS is prepared by Income Tax Department with potential errors, and figures differed from balance sheet without departmental inquiry. Extended limitation period invocation was unjustified as department had prior knowledge. Penalties under Sections 70 and 78A, along with interest, were set aside due to invalid demand. Appeal allowed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767961 CESTAT Allahabad set aside service tax demand based solely on Form 26AS figures without corroborating evidence. The tribunal held that the department failed to establish the four essential elements for service tax liability and cannot shift burden of proof to taxpayer merely based on ITR/26AS discrepancies. The court noted Form 26AS is prepared by Income Tax Department with potential errors, and figures differed from balance sheet without departmental inquiry. Extended limitation period invocation was unjustified as department had prior knowledge. Penalties under Sections 70 and 78A, along with interest, were set aside due to invalid demand. Appeal allowed. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767961