https://www.taxtmi.com/caselaws?id=792242 Service tax demands based only on a mismatch between ST-3 returns and Form 26AS or income-tax data require independent proof that the differential amount represents taxable consideration; without corroborative evidence, the demand is not sustainable. The extended period of limitation cannot be invoked on alleged suppression where the assessee was filing ST-3 returns and there is no material showing deliberate concealment or intent to evade tax. In that setting, the principal demand fails and the consequential interest and penalties also cannot survive. en-us Wed, 06 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792242 Service tax demands based only on a mismatch between ST-3 returns and Form 26AS or income-tax data require independent proof that the differential amount represents taxable consideration; without corroborative evidence, the demand is not sustainable. The extended period of limitation cannot be invoked on alleged suppression where the assessee was filing ST-3 returns and there is no material showing deliberate concealment or intent to evade tax. In that setting, the principal demand fails and the consequential interest and penalties also cannot survive. Case-Laws Service Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792242