https://www.taxtmi.com/caselaws?id=785748 Reconciliation of ITR/26AS with ST-3 returns formed the basis for assessing service tax liability; the adjudicator accepted the ITR-declared receipts as the correct gross value and limited the gross receipts accordingly, resulting in confirmation of a differential tax demand of Rs.18,063 with interest. Assessment also found suppression of value with intent to evade tax, leading to imposition of penal consequences; the penalty was sustained but limited to the confirmed tax demand and a concession was directed that pre-deposit and payment would allow penalty to be computed at 25% of the confirmed demand. Late fee and return-filing penalties were also upheld. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785748 Reconciliation of ITR/26AS with ST-3 returns formed the basis for assessing service tax liability; the adjudicator accepted the ITR-declared receipts as the correct gross value and limited the gross receipts accordingly, resulting in confirmation of a differential tax demand of Rs.18,063 with interest. Assessment also found suppression of value with intent to evade tax, leading to imposition of penal consequences; the penalty was sustained but limited to the confirmed tax demand and a concession was directed that pre-deposit and payment would allow penalty to be computed at 25% of the confirmed demand. Late fee and return-filing penalties were also upheld. Case-Laws Service Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785748