https://www.taxtmi.com/caselaws?id=470507 Service tax liability cannot be presumed solely from income-tax returns or third-party data. Supporting evidence must establish the specific taxable service rendered, the service recipient, and the consideration attributable to that service. Where the demand identifies neither the alleged service nor proof of its provision, income-tax data alone cannot sustain the demand. On this basis, the service tax demand, along with consequential interest and penalty, was set aside. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470507 Service tax liability cannot be presumed solely from income-tax returns or third-party data. Supporting evidence must establish the specific taxable service rendered, the service recipient, and the consideration attributable to that service. Where the demand identifies neither the alleged service nor proof of its provision, income-tax data alone cannot sustain the demand. On this basis, the service tax demand, along with consequential interest and penalty, was set aside. Case-Laws Service Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470507