https://www.taxtmi.com/caselaws?id=783708 Demand under s.73 of the Finance Act, 1994 based solely on discrepancies between service tax returns and income reported under the Income Tax Act was held unsustainable absent any evidence that the receipts constituted "consideration" for a "service" within s.65B(44) read with valuation under s.67 and charge under s.66B. The Tribunal held that not every receipt or income under another statute is deemed consideration for taxable service, and the department must, through investigation and assessee response, reach reasonable certainty of service tax liability on the grounds pleaded. As the show cause notice lacked specific allegations linking any part of the impugned income to taxable services, the invocation of s.73 failed at the threshold; the impugned order was set aside and the appeal allowed. en-us Tue, 25 Nov 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783708 Demand under s.73 of the Finance Act, 1994 based solely on discrepancies between service tax returns and income reported under the Income Tax Act was held unsustainable absent any evidence that the receipts constituted "consideration" for a "service" within s.65B(44) read with valuation under s.67 and charge under s.66B. The Tribunal held that not every receipt or income under another statute is deemed consideration for taxable service, and the department must, through investigation and assessee response, reach reasonable certainty of service tax liability on the grounds pleaded. As the show cause notice lacked specific allegations linking any part of the impugned income to taxable services, the invocation of s.73 failed at the threshold; the impugned order was set aside and the appeal allowed. Case-Laws Service Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783708