https://www.taxtmi.com/caselaws?id=794568 Service tax liability could not be sustained on Form 26AS and CBDT income-tax data alone, where there was no independent corroborative evidence establishing that the receipts represented taxable services. The record also indicated material identifying the appellant as proprietor of the concern, weakening the basis for the demand. On the same factual foundation, the extended period of limitation under section 73 of the Finance Act, 1994 was also held to be unavailable, because third-party income-tax data without proper verification could not justify extended limitation. The confirmed demand was set aside and consequential relief followed. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 00:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794568 Service tax liability could not be sustained on Form 26AS and CBDT income-tax data alone, where there was no independent corroborative evidence establishing that the receipts represented taxable services. The record also indicated material identifying the appellant as proprietor of the concern, weakening the basis for the demand. On the same factual foundation, the extended period of limitation under section 73 of the Finance Act, 1994 was also held to be unavailable, because third-party income-tax data without proper verification could not justify extended limitation. The confirmed demand was set aside and consequential relief followed. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794568