https://www.taxtmi.com/caselaws?id=786415 A Revenue demand premised solely on discrepancies between Form 26AS and filed ST-3 returns without examining causes was invalid; the Department must establish that differential receipts constitute consideration for taxable services, and must consider applicable exemptions such as the declared tariff exemption for low daily rates. Because the demand did not test whether differences arose from exemption or non service receipts, the CESTAT set aside the service tax demand and quashed penalties under the Finance Act, allowing the appellant's challenge with consequential relief. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 11 Feb 2026 17:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786415 A Revenue demand premised solely on discrepancies between Form 26AS and filed ST-3 returns without examining causes was invalid; the Department must establish that differential receipts constitute consideration for taxable services, and must consider applicable exemptions such as the declared tariff exemption for low daily rates. Because the demand did not test whether differences arose from exemption or non service receipts, the CESTAT set aside the service tax demand and quashed penalties under the Finance Act, allowing the appellant's challenge with consequential relief. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786415