https://www.taxtmi.com/caselaws?id=793328 A service tax demand based only on Form 26AS and income tax data could not justify invocation of the extended period of limitation without corroborative evidence of taxable service or deliberate suppression. The record showed that the assessee had already furnished documents to the Department and that the Revenue was seeking and receiving information about its activities before the show cause notice. On those facts, mere reliance on 26AS was insufficient to establish suppression, so the extended period was not invokable and the demand was time-barred. en-us Thu, 11 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793328 A service tax demand based only on Form 26AS and income tax data could not justify invocation of the extended period of limitation without corroborative evidence of taxable service or deliberate suppression. The record showed that the assessee had already furnished documents to the Department and that the Revenue was seeking and receiving information about its activities before the show cause notice. On those facts, mere reliance on 26AS was insufficient to establish suppression, so the extended period was not invokable and the demand was time-barred. Case-Laws Service Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793328