https://www.taxtmi.com/caselaws?id=784823 Whether services were taxable: The tribunal found that, absent mandatory documentary proof (agreements, payment receipts, bank statements), the appellant's work-contract receipts fell within taxable services under Section 65B and were not attributable to negative-list services under Section 66D; consequence - the appellant is liable to pay service tax on those receipts. Whether extended period under proviso to s.73(1) could be invoked for a specific receipt shown in Form 26AS: the appellant produced invoices, certificates and corrective entries showing the payment was for supply of material and held a bona fide belief of exemption; consequence - no merit in invoking the extended limitation period for that amount. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784823 Whether services were taxable: The tribunal found that, absent mandatory documentary proof (agreements, payment receipts, bank statements), the appellant's work-contract receipts fell within taxable services under Section 65B and were not attributable to negative-list services under Section 66D; consequence - the appellant is liable to pay service tax on those receipts. Whether extended period under proviso to s.73(1) could be invoked for a specific receipt shown in Form 26AS: the appellant produced invoices, certificates and corrective entries showing the payment was for supply of material and held a bona fide belief of exemption; consequence - no merit in invoking the extended limitation period for that amount. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784823