https://www.taxtmi.com/caselaws?id=780903 CESTAT held that the show-cause notice, issued solely on the basis of Form 26AS and ITR figures alleging short payment of service tax of Rs.2,86,859/-, was unsustainable because the revenue did not examine the appellant's records or establish that the transactions fell within taxable services. There was no evidence of suppression, fraud or willful misstatement to justify invocation of the extended period of limitation. The department failed to prove non-payment or short payment of service tax; the impugned SCN and order were set aside and the appeal allowed. en-us Thu, 06 Nov 2025 00:00:00 +0530 Fri, 07 Nov 2025 13:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780903 CESTAT held that the show-cause notice, issued solely on the basis of Form 26AS and ITR figures alleging short payment of service tax of Rs.2,86,859/-, was unsustainable because the revenue did not examine the appellant's records or establish that the transactions fell within taxable services. There was no evidence of suppression, fraud or willful misstatement to justify invocation of the extended period of limitation. The department failed to prove non-payment or short payment of service tax; the impugned SCN and order were set aside and the appeal allowed. Case-Laws Service Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780903