https://www.taxtmi.com/caselaws?id=789235 Service tax demands cannot be confirmed solely from a mismatch between Income Tax Returns or Form 26AS and ST-3 returns without independent verification of the nature of receipts and corroborative evidence that the amount is taxable in the relevant period. Where reconciliation shows the discrepancy arose from advances already taxed on receipt under the Point of Taxation Rules, 2011, the levy is not sustainable on merits. The extended limitation period also cannot be invoked unless the record establishes suppression of facts or wilful misstatement with intent to evade tax; absent such material, the demand is time-barred. en-us Fri, 20 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789235 Service tax demands cannot be confirmed solely from a mismatch between Income Tax Returns or Form 26AS and ST-3 returns without independent verification of the nature of receipts and corroborative evidence that the amount is taxable in the relevant period. Where reconciliation shows the discrepancy arose from advances already taxed on receipt under the Point of Taxation Rules, 2011, the levy is not sustainable on merits. The extended limitation period also cannot be invoked unless the record establishes suppression of facts or wilful misstatement with intent to evade tax; absent such material, the demand is time-barred. Case-Laws Service Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789235