https://www.taxtmi.com/caselaws?id=776422 The CESTAT held that the service tax demand based solely on figures from ITR/Form 26AS without verifying the nature of services rendered was unsustainable. The supply of milk was deemed a trading activity, not a service, invalidating the tax demand. The extended period demand was also barred by limitation, as there was no suppression of facts by the appellant. Consequently, the demand of interest and penalty failed along with the tax demand. The impugned order was set aside and the appeal allowed. en-us Thu, 07 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 08:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776422 The CESTAT held that the service tax demand based solely on figures from ITR/Form 26AS without verifying the nature of services rendered was unsustainable. The supply of milk was deemed a trading activity, not a service, invalidating the tax demand. The extended period demand was also barred by limitation, as there was no suppression of facts by the appellant. Consequently, the demand of interest and penalty failed along with the tax demand. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776422