https://www.taxtmi.com/caselaws?id=784951 Service tax demand based solely on third-party income-tax data, without independent verification or corroborative evidence, could not justify invocation of the extended period on alleged suppression of facts. The Tribunal also found that the transport activity was not established as Goods Transport Agency service and there was no tangible evidence for the alternative classification advanced by Revenue; the record indicated coverage by the negative list and the pleaded exemption. The appellate order was set aside and the original dropping of proceedings was restored. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 20:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784951 Service tax demand based solely on third-party income-tax data, without independent verification or corroborative evidence, could not justify invocation of the extended period on alleged suppression of facts. The Tribunal also found that the transport activity was not established as Goods Transport Agency service and there was no tangible evidence for the alternative classification advanced by Revenue; the record indicated coverage by the negative list and the pleaded exemption. The appellate order was set aside and the original dropping of proceedings was restored. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784951