https://www.taxtmi.com/caselaws?id=790363 Service tax demand on contract receipts was sustained because the appellant produced no contracts, reply, or supporting records to show classification, exemption, or abatement. Income-tax records and TDS under Section 194C supported the inference that consideration was received for a taxable activity, and in the post-negative-list regime the relevant enquiry was whether the activity fell within the negative list or an exemption. In the absence of contrary evidence, the taxable value was taken as the full consideration received. Non-filing of statutory returns also justified extended limitation and penalty, which were upheld. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 17:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790363 Service tax demand on contract receipts was sustained because the appellant produced no contracts, reply, or supporting records to show classification, exemption, or abatement. Income-tax records and TDS under Section 194C supported the inference that consideration was received for a taxable activity, and in the post-negative-list regime the relevant enquiry was whether the activity fell within the negative list or an exemption. In the absence of contrary evidence, the taxable value was taken as the full consideration received. Non-filing of statutory returns also justified extended limitation and penalty, which were upheld. Case-Laws Service Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790363