https://www.taxtmi.com/caselaws?id=790162 Service tax demand cannot be confirmed merely from a mismatch between ST-3 returns and Form 26AS or income-tax records unless the Department identifies the taxable service, the recipient and the consideration received. In the absence of corroborative evidence, such differential figures cannot, by themselves, establish taxable liability. Extended limitation also cannot be invoked without material showing suppression of facts or intent to evade tax. On these facts, the demand and related penalties were not sustained and the appeal was allowed. en-us Mon, 20 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 10:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790162 Service tax demand cannot be confirmed merely from a mismatch between ST-3 returns and Form 26AS or income-tax records unless the Department identifies the taxable service, the recipient and the consideration received. In the absence of corroborative evidence, such differential figures cannot, by themselves, establish taxable liability. Extended limitation also cannot be invoked without material showing suppression of facts or intent to evade tax. On these facts, the demand and related penalties were not sustained and the appeal was allowed. Case-Laws Service Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790162