https://www.taxtmi.com/caselaws?id=796364 Extended limitation for service-tax demands based on third-party income-tax data is inapplicable where filed ST-3 returns and departmental records disclose the relevant receipts and do not support suppression. The notes state that demands founded on an unverified assumption of non-filing cannot validly cover all Form 26AS receipts. For manpower-supply services, tax paid by recipients under the applicable reverse-charge mechanism cannot be recovered again from the service provider. Timely return filing also defeats late-fee allegations, while interest and penalties require a sustainable principal demand. The stated principle is that verified statutory records and prior discharge of reverse-charge liability preclude duplicate recovery. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796364 Extended limitation for service-tax demands based on third-party income-tax data is inapplicable where filed ST-3 returns and departmental records disclose the relevant receipts and do not support suppression. The notes state that demands founded on an unverified assumption of non-filing cannot validly cover all Form 26AS receipts. For manpower-supply services, tax paid by recipients under the applicable reverse-charge mechanism cannot be recovered again from the service provider. Timely return filing also defeats late-fee allegations, while interest and penalties require a sustainable principal demand. The stated principle is that verified statutory records and prior discharge of reverse-charge liability preclude duplicate recovery. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796364