https://www.taxtmi.com/caselaws?id=792317 An extended-period service tax demand cannot be sustained merely on third-party TDS or ITR data; the Revenue must independently verify that the receipts represent taxable service consideration and establish fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. Income-tax records alone do not prove service tax liability, and where receipts were disclosed in accounts and returns, the statutory preconditions for extended limitation were not met. On that basis, the demand was held unsustainable and the assessee obtained consequential relief. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792317 An extended-period service tax demand cannot be sustained merely on third-party TDS or ITR data; the Revenue must independently verify that the receipts represent taxable service consideration and establish fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. Income-tax records alone do not prove service tax liability, and where receipts were disclosed in accounts and returns, the statutory preconditions for extended limitation were not met. On that basis, the demand was held unsustainable and the assessee obtained consequential relief. Case-Laws Service Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792317