https://www.taxtmi.com/caselaws?id=788493 Service Tax demand based only on CBDT data, Form 26AS and ITR figures was held unsustainable because the Revenue made no independent verification or corroborative enquiry to establish rendition of a taxable service under the Finance Act, 1994. The Tribunal found that mechanical reliance on income-tax data could not, by itself, prove service tax liability, and the demand was set aside. As the demand lacked evidentiary support and no suppression with intent to evade tax was shown, the extended period of limitation was not invokable. Interest and penalty also fell with the demand and were annulled. en-us Thu, 19 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 15:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788493 Service Tax demand based only on CBDT data, Form 26AS and ITR figures was held unsustainable because the Revenue made no independent verification or corroborative enquiry to establish rendition of a taxable service under the Finance Act, 1994. The Tribunal found that mechanical reliance on income-tax data could not, by itself, prove service tax liability, and the demand was set aside. As the demand lacked evidentiary support and no suppression with intent to evade tax was shown, the extended period of limitation was not invokable. Interest and penalty also fell with the demand and were annulled. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788493