https://www.taxtmi.com/caselaws?id=796547 Under the positive-list service-tax regime, a demand must identify the specific taxable service, its recipient and the consideration attributable to that service. Differences between income-tax returns, ST-3 returns and unbilled revenue, without specifying the underlying service or basis of taxability, cannot by themselves support a service-tax demand. Registration under multiple service categories does not remove the requirement to establish the particular service alleged to be taxable. The notes state that a show cause notice based only on audit objections and numerical discrepancies was vague and could not sustain the 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 Under the positive-list service-tax regime, a demand must identify the specific taxable service, its recipient and the consideration attributable to that service. Differences between income-tax returns, ST-3 returns and unbilled revenue, without specifying the underlying service or basis of taxability, cannot by themselves support a service-tax demand. Registration under multiple service categories does not remove the requirement to establish the particular service alleged to be taxable. The notes state that a show cause notice based only on audit objections and numerical discrepancies was vague and could not sustain the demand. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796547