https://www.taxtmi.com/caselaws?id=793519 Service tax demand based solely on Form 26AS was held unsustainable where the adjudication did not independently examine the services rendered or record the statutory grounds needed to invoke the extended limitation period under Section 73 of the Finance Act, 1994. The record contained no finding of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade tax, making the enlargement of limitation jurisdictionally improper. As the demand could not stand, the consequential interest and penalties also failed. The impugned order was therefore set aside in favour of the assessee, following an earlier coordinate Bench decision on identical facts. en-us Fri, 12 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 13:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793519 Service tax demand based solely on Form 26AS was held unsustainable where the adjudication did not independently examine the services rendered or record the statutory grounds needed to invoke the extended limitation period under Section 73 of the Finance Act, 1994. The record contained no finding of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade tax, making the enlargement of limitation jurisdictionally improper. As the demand could not stand, the consequential interest and penalties also failed. The impugned order was therefore set aside in favour of the assessee, following an earlier coordinate Bench decision on identical facts. Case-Laws Service Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793519