https://www.taxtmi.com/caselaws?id=792463 Service tax demand based solely on income-tax return data, profit and loss account and balance sheet was held unsustainable where the department made no independent enquiry to verify the discrepancy or establish suppression. As the show cause notice for the relevant year was issued beyond the normal limitation period, invocation of the extended period of limitation failed. The demand and the penalty under Section 78 of the Finance Act, 1994 were set aside. en-us Mon, 18 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792463 Service tax demand based solely on income-tax return data, profit and loss account and balance sheet was held unsustainable where the department made no independent enquiry to verify the discrepancy or establish suppression. As the show cause notice for the relevant year was issued beyond the normal limitation period, invocation of the extended period of limitation failed. The demand and the penalty under Section 78 of the Finance Act, 1994 were set aside. Case-Laws Service Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792463