https://www.taxtmi.com/caselaws?id=778323 Service tax demand cannot be sustained solely on CBDT data or Form 26AS entries unless the Department independently proves rendition of taxable service, the recipient, and the consideration. Income-tax return information by itself does not establish service tax liability without corroborative service tax records or other evidence linking the receipts to taxable services. The document also notes that, after the relevant exemption and reverse-charge notifications, liability for security service and manpower supply service shifted to the service recipient rather than the service provider, so no demand lay against the provider for those covered services. On that basis, the demand, interest, and penalty were set aside. en-us Fri, 12 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 11:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778323 Service tax demand cannot be sustained solely on CBDT data or Form 26AS entries unless the Department independently proves rendition of taxable service, the recipient, and the consideration. Income-tax return information by itself does not establish service tax liability without corroborative service tax records or other evidence linking the receipts to taxable services. The document also notes that, after the relevant exemption and reverse-charge notifications, liability for security service and manpower supply service shifted to the service recipient rather than the service provider, so no demand lay against the provider for those covered services. On that basis, the demand, interest, and penalty were set aside. Case-Laws Service Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778323