https://www.taxtmi.com/caselaws?id=788448 A demand for service tax based only on Income Tax Returns/Form 26AS data and without independent verification was held not to justify invocation of the extended limitation period under Section 73(1) of the Finance Act, 1994, where the assessee was registered and had filed ST-3 returns regularly and no suppression with intent to evade was shown. The Tribunal also noted that consulting engineer services linked to exempt road construction activity fell within Notification No. 25/2012-S.T. As the tax demand failed on limitation, the associated interest and penalties under Sections 78(1) and 77(1)(c) could not survive and were set aside. en-us Thu, 19 Mar 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788448 A demand for service tax based only on Income Tax Returns/Form 26AS data and without independent verification was held not to justify invocation of the extended limitation period under Section 73(1) of the Finance Act, 1994, where the assessee was registered and had filed ST-3 returns regularly and no suppression with intent to evade was shown. The Tribunal also noted that consulting engineer services linked to exempt road construction activity fell within Notification No. 25/2012-S.T. As the tax demand failed on limitation, the associated interest and penalties under Sections 78(1) and 77(1)(c) could not survive and were set aside. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788448