https://www.taxtmi.com/caselaws?id=466599 Service tax demand founded solely on an income tax return entry was held unsustainable because the adjudicating authority failed to examine the nature of the receipt or whether it constituted consideration for a taxable service. The Tribunal applied the principle that reliance on tax return entries requires a fact specific inquiry and reasoned findings; absence of such enquiry renders the demand infirm. Consequence: the confirmed service tax demand was set aside and the appeal allowed, with the requirement that authorities must record factual and legal analysis before treating receipts as taxable consideration. en-us Fri, 31 Jan 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466599 Service tax demand founded solely on an income tax return entry was held unsustainable because the adjudicating authority failed to examine the nature of the receipt or whether it constituted consideration for a taxable service. The Tribunal applied the principle that reliance on tax return entries requires a fact specific inquiry and reasoned findings; absence of such enquiry renders the demand infirm. Consequence: the confirmed service tax demand was set aside and the appeal allowed, with the requirement that authorities must record factual and legal analysis before treating receipts as taxable consideration. Case-Laws Service Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466599