https://www.taxtmi.com/caselaws?id=792097 Service tax demand based only on Income-tax returns, Form 26AS and the profit and loss account was found unsustainable because the department made no independent enquiry to verify the nature of the receipts or to establish that they represented taxable services. The record showed discrepancies between Form 26AS and the books, and Form 26AS was treated as insufficient by itself to prove tax liability. The extended period of limitation was also rejected because it rested on the same unverified statements and did not justify confirmation of demand. The demand and appellate confirmation were set aside, and the appeal was allowed in favour of the assessee. en-us Thu, 07 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792097 Service tax demand based only on Income-tax returns, Form 26AS and the profit and loss account was found unsustainable because the department made no independent enquiry to verify the nature of the receipts or to establish that they represented taxable services. The record showed discrepancies between Form 26AS and the books, and Form 26AS was treated as insufficient by itself to prove tax liability. The extended period of limitation was also rejected because it rested on the same unverified statements and did not justify confirmation of demand. The demand and appellate confirmation were set aside, and the appeal was allowed in favour of the assessee. Case-Laws Service Tax Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792097