https://www.taxtmi.com/caselaws?id=790367 Service tax cannot be fastened merely from Form 26AS entries; the taxable nature of the underlying works contracts had to be examined, including the claimed exemption for services rendered to Government entities. On the facts stated, reliance only on third-party income-tax data was insufficient, so the levy on the receipts was unsustainable. The extended limitation under Section 73(1) of the Finance Act, 1994 could be invoked only on a clear finding of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax; absent such jurisdictional findings, the demand was time-barred. The article also notes that the writ court may intervene despite an alternative appeal where jurisdiction itself is in issue. 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 cannot be fastened merely from Form 26AS entries; the taxable nature of the underlying works contracts had to be examined, including the claimed exemption for services rendered to Government entities. On the facts stated, reliance only on third-party income-tax data was insufficient, so the levy on the receipts was unsustainable. The extended limitation under Section 73(1) of the Finance Act, 1994 could be invoked only on a clear finding of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax; absent such jurisdictional findings, the demand was time-barred. The article also notes that the writ court may intervene despite an alternative appeal where jurisdiction itself is in issue. Case-Laws Service Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790367