https://www.taxtmi.com/caselaws?id=786524 Notification No.25/2012 ST exemption claimed for services to rural branches was not demonstrated by documentary proof, so the confirmed service tax demand stands in part on merits. Reliance solely on Form 26AS and Income Tax returns (data received from CBDT) is insufficient to invoke the extended period of limitation; independent corroborative evidence linking service provider, service rendered, recipient and consideration is required. The extended-period demand based only on Income Tax records is set aside and the negative liability for 2015 16 is to be given effect after verification when quantifying normal period liability. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 14:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786524 Notification No.25/2012 ST exemption claimed for services to rural branches was not demonstrated by documentary proof, so the confirmed service tax demand stands in part on merits. Reliance solely on Form 26AS and Income Tax returns (data received from CBDT) is insufficient to invoke the extended period of limitation; independent corroborative evidence linking service provider, service rendered, recipient and consideration is required. The extended-period demand based only on Income Tax records is set aside and the negative liability for 2015 16 is to be given effect after verification when quantifying normal period liability. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786524