https://www.taxtmi.com/caselaws?id=794270 Service tax liability cannot be sustained merely from Form 26AS or similar income-tax data unless supported by independent corroborative evidence showing the taxable service and the correct person liable to tax. In the stated analysis, invoices explained the receipts as manpower services, for which liability lay on the recipient under reverse charge, and the demand based only on third-party tax data was rejected. The discussion also notes that limitation must be independently established; a notice founded only on such data may fail on time-bar grounds as well. The pre-deposit defect was treated as cured where the challans collectively covered the required amount. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794270 Service tax liability cannot be sustained merely from Form 26AS or similar income-tax data unless supported by independent corroborative evidence showing the taxable service and the correct person liable to tax. In the stated analysis, invoices explained the receipts as manpower services, for which liability lay on the recipient under reverse charge, and the demand based only on third-party tax data was rejected. The discussion also notes that limitation must be independently established; a notice founded only on such data may fail on time-bar grounds as well. The pre-deposit defect was treated as cured where the challans collectively covered the required amount. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794270