https://www.taxtmi.com/caselaws?id=780365 CESTAT (New Delhi - AT) set aside the impugned order and allowed the appeal, holding the tax demand unsustainable. The tribunal found the demand relied solely on income tax records/Form 26AS and alleged TDS under s.194H without evidence, rejecting confirmation of liability. It held the assessee showed supply involved transfer of goods entitling abatement and that the department failed to prove suppression or that receipts exceeded the Rs.10 lakh exemption. Invocation of the proviso to s.73(1) for extended limitation was therefore wrongful and the SCN was time-barred. en-us Fri, 17 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780365 CESTAT (New Delhi - AT) set aside the impugned order and allowed the appeal, holding the tax demand unsustainable. The tribunal found the demand relied solely on income tax records/Form 26AS and alleged TDS under s.194H without evidence, rejecting confirmation of liability. It held the assessee showed supply involved transfer of goods entitling abatement and that the department failed to prove suppression or that receipts exceeded the Rs.10 lakh exemption. Invocation of the proviso to s.73(1) for extended limitation was therefore wrongful and the SCN was time-barred. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780365