https://www.taxtmi.com/forum/issue?id=120351 Reliance solely on income tax portal entries or Form 26AS is inadequate to sustain a service tax demand; the extended assessment period cannot be invoked absent proven fraud, suppression or concealment. Where transactions are genuine and supported by documentary evidence, the appropriate response is to contest the demand on merits, challenging the evidentiary basis of third party data and the absence of a demonstrated concealment. en-us Thu, 14 Aug 2025 10:19:14 +0530 Thu, 14 Aug 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120351 Reliance solely on income tax portal entries or Form 26AS is inadequate to sustain a service tax demand; the extended assessment period cannot be invoked absent proven fraud, suppression or concealment. Where transactions are genuine and supported by documentary evidence, the appropriate response is to contest the demand on merits, challenging the evidentiary basis of third party data and the absence of a demonstrated concealment. Discussion-Forum Service Tax Thu, 14 Aug 2025 10:19:14 +0530 https://www.taxtmi.com/forum/issue?id=120351