https://www.taxtmi.com/caselaws?id=790367 Service tax liability cannot be presumed solely from Form 26AS entries, which evidence tax deduction at source but do not establish that underlying works contracts are taxable. Claims for exemption of Government-related works contracts under the relevant notification require examination before any levy is sustained. Extended limitation under Section 73(1) requires conclusive findings of fraud, collusion, wilful misstatement, suppression, or intentional contravention to evade tax; non-furnishing of documents or non-payment alone is insufficient. Writ jurisdiction may be exercised despite an appellate remedy where jurisdictional preconditions for invoking the extended period are absent. Tax, interest, and penalty demands founded on presumptive third-party data and invalid limitation invocation cannot stand. en-us Tue, 21 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790367 Service tax liability cannot be presumed solely from Form 26AS entries, which evidence tax deduction at source but do not establish that underlying works contracts are taxable. Claims for exemption of Government-related works contracts under the relevant notification require examination before any levy is sustained. Extended limitation under Section 73(1) requires conclusive findings of fraud, collusion, wilful misstatement, suppression, or intentional contravention to evade tax; non-furnishing of documents or non-payment alone is insufficient. Writ jurisdiction may be exercised despite an appellate remedy where jurisdictional preconditions for invoking the extended period are absent. Tax, interest, and penalty demands founded on presumptive third-party data and invalid limitation invocation cannot stand. Case-Laws Service Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790367