https://www.taxtmi.com/caselaws?id=785200 Recovery of service tax was contested where demand arose from a discrepancy between ITR and Form 26AS figures; tax authorities treated most receipts as subject to reverse charge but made no inquiry into the nature of the remaining receipts, nor established contractual or transactional relationships. The absence of investigation to identify whether the disputed amounts related to taxable services and the lack of specific reasons for invoking extended limitation led to the conclusion that extended period could not be invoked. Reliance on revenue information alone was insufficient, the demand was time-barred and set aside, and appeal allowed. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785200 Recovery of service tax was contested where demand arose from a discrepancy between ITR and Form 26AS figures; tax authorities treated most receipts as subject to reverse charge but made no inquiry into the nature of the remaining receipts, nor established contractual or transactional relationships. The absence of investigation to identify whether the disputed amounts related to taxable services and the lack of specific reasons for invoking extended limitation led to the conclusion that extended period could not be invoked. Reliance on revenue information alone was insufficient, the demand was time-barred and set aside, and appeal allowed. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785200