https://www.taxtmi.com/caselaws?id=796547 Service-tax liability under the positive-list regime required identification of the particular taxable service, its recipient and the consideration attributable to that service. A demand based only on discrepancies between income-tax returns, ST-3 returns and unbilled revenue, without specifying the allegedly rendered service or explaining why the amounts were taxable, lacked the necessary factual foundation. Registration under multiple service categories did not remove the requirement to identify the specific service forming the basis of liability. The show cause notice was therefore vague and incapable of sustaining the service-tax demand. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796547 Service-tax liability under the positive-list regime required identification of the particular taxable service, its recipient and the consideration attributable to that service. A demand based only on discrepancies between income-tax returns, ST-3 returns and unbilled revenue, without specifying the allegedly rendered service or explaining why the amounts were taxable, lacked the necessary factual foundation. Registration under multiple service categories did not remove the requirement to identify the specific service forming the basis of liability. The show cause notice was therefore vague and incapable of sustaining the service-tax demand. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796547