https://www.taxtmi.com/caselaws?id=784958 SCN deficiencies were fatal: the notice failed to specify the taxable service or charging provision and the Department did not discharge the burden to identify service provider, service rendered, service recipient and consideration, therefore demands premised on differences between accounts and ST-3 returns were unsustainable and set aside. Demand based on advances likewise lacked service identification and was quashed. Reverse charge demand computed from foreign currency expenditure without specifying the nature of taxable service was unsustainable and set aside. Denial of CENVAT credit was upheld because the appellant had already reversed the credit. Demands invoking the extended period and penalties for suppression, fraud or wilful misstatement were not established and therefore set aside. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784958 SCN deficiencies were fatal: the notice failed to specify the taxable service or charging provision and the Department did not discharge the burden to identify service provider, service rendered, service recipient and consideration, therefore demands premised on differences between accounts and ST-3 returns were unsustainable and set aside. Demand based on advances likewise lacked service identification and was quashed. Reverse charge demand computed from foreign currency expenditure without specifying the nature of taxable service was unsustainable and set aside. Denial of CENVAT credit was upheld because the appellant had already reversed the credit. Demands invoking the extended period and penalties for suppression, fraud or wilful misstatement were not established and therefore set aside. Case-Laws Service Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784958