https://www.taxtmi.com/caselaws?id=788776 A service tax demand cannot be sustained where it rests only on Income Tax Returns, Form 26AS, balance sheet and profit and loss account without independent verification of the nature of receipts or corroborative evidence of taxable services from the recipient's side. The demand was therefore set aside. For the period after 30.06.2012, liability had to be tested under the negative list regime and the applicable charging provisions, not under the erstwhile business auxiliary service classification. As the notice and order proceeded on repealed or inapplicable pre-2012 provisions, the demand for the post-30.06.2012 period was also unsustainable and was set aside, with interest and penalties falling with the principal demand. en-us Wed, 25 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788776 A service tax demand cannot be sustained where it rests only on Income Tax Returns, Form 26AS, balance sheet and profit and loss account without independent verification of the nature of receipts or corroborative evidence of taxable services from the recipient's side. The demand was therefore set aside. For the period after 30.06.2012, liability had to be tested under the negative list regime and the applicable charging provisions, not under the erstwhile business auxiliary service classification. As the notice and order proceeded on repealed or inapplicable pre-2012 provisions, the demand for the post-30.06.2012 period was also unsustainable and was set aside, with interest and penalties falling with the principal demand. Case-Laws Service Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788776