https://www.taxtmi.com/caselaws?id=786201 Service tax demands premised solely on ITR/Form 26AS entries are impermissible without independent verification that services were rendered and consideration received. A show cause notice must specify the precise service and factual basis for the demand; mere ITR declaration absent invoices or contemporaneous records is insufficient. Bank statements and contemporaneous records are proper evidence to assess actual receipts, and authorities are directed to reconcile ITR TDS data before issuing notices. Penalties are recognised as statutory consequences where tax liability is duly established, but the impugned demand lacking merit is set aside and the appeal allowed. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 09:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786201 Service tax demands premised solely on ITR/Form 26AS entries are impermissible without independent verification that services were rendered and consideration received. A show cause notice must specify the precise service and factual basis for the demand; mere ITR declaration absent invoices or contemporaneous records is insufficient. Bank statements and contemporaneous records are proper evidence to assess actual receipts, and authorities are directed to reconcile ITR TDS data before issuing notices. Penalties are recognised as statutory consequences where tax liability is duly established, but the impugned demand lacking merit is set aside and the appeal allowed. Case-Laws Service Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786201