https://www.taxtmi.com/caselaws?id=779214 Service tax demand based only on Profit and Loss Account entries and Form 26AS figures is not sustainable without independent verification of the underlying receipts. Form 26AS, being an income-tax record, may contain errors and does not by itself conclusively prove taxable consideration. The same reasoning also defeats invocation of the extended limitation period where suppression or evasion is not established by proper material. The document states that, on this basis, penalties and related consequences would not survive. en-us Mon, 29 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779214 Service tax demand based only on Profit and Loss Account entries and Form 26AS figures is not sustainable without independent verification of the underlying receipts. Form 26AS, being an income-tax record, may contain errors and does not by itself conclusively prove taxable consideration. The same reasoning also defeats invocation of the extended limitation period where suppression or evasion is not established by proper material. The document states that, on this basis, penalties and related consequences would not survive. Case-Laws Service Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779214