https://www.taxtmi.com/caselaws?id=786962 Pre-show-cause notice consultation was treated as necessary where the demand case was not shown to involve fraud, collusion, wilful misstatement, suppression of facts, or other evasion-linked conduct. In that setting, the Tribunal order was set aside and the matter was remanded for fresh consideration on the merits. The underlying factual dispute, including the evidentiary value of Form 26AS data and the supporting invoices and work orders, was left open for reappraisal by the Tribunal. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786962 Pre-show-cause notice consultation was treated as necessary where the demand case was not shown to involve fraud, collusion, wilful misstatement, suppression of facts, or other evasion-linked conduct. In that setting, the Tribunal order was set aside and the matter was remanded for fresh consideration on the merits. The underlying factual dispute, including the evidentiary value of Form 26AS data and the supporting invoices and work orders, was left open for reappraisal by the Tribunal. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786962