https://www.taxtmi.com/caselaws?id=786523 A service tax demand based solely on Income tax returns/Form 26AS entries is unsustainable where there is no independent verification or corroborative evidence identifying the service provider, the nature of services rendered, the recipient and consideration; reliance on third party income tax data does not satisfy the evidentiary requirement and cannot validly justify invoking the extended period of limitation. Consequently, such demands confirmed without contemporaneous verification should be set aside and the appeal allowed, with any consequential relief to follow as per law. en-us Fri, 13 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786523 A service tax demand based solely on Income tax returns/Form 26AS entries is unsustainable where there is no independent verification or corroborative evidence identifying the service provider, the nature of services rendered, the recipient and consideration; reliance on third party income tax data does not satisfy the evidentiary requirement and cannot validly justify invoking the extended period of limitation. Consequently, such demands confirmed without contemporaneous verification should be set aside and the appeal allowed, with any consequential relief to follow as per law. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786523