https://www.taxtmi.com/caselaws?id=773482 Extended limitation could not be invoked where the demand was based on information already available to Revenue from Form 26AS and no independent evidence of suppression was shown. Service tax demand also could not survive where the transportation service was covered by reverse charge under Notification No. 30/2012-S.T. and the recipient had produced proof of tax payment. On those facts, no separate liability remained against the service provider, and the penalty likewise failed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773482 Extended limitation could not be invoked where the demand was based on information already available to Revenue from Form 26AS and no independent evidence of suppression was shown. Service tax demand also could not survive where the transportation service was covered by reverse charge under Notification No. 30/2012-S.T. and the recipient had produced proof of tax payment. On those facts, no separate liability remained against the service provider, and the penalty likewise failed. Case-Laws Service Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773482