https://www.taxtmi.com/caselaws?id=798166 Service-tax demand based solely on PAN-level 26AS receipts cannot be sustained against one registration where the same receipts have been wholly attributed to multiple registrations under the same PAN. Independent processing of identical differential receipts against three registrations, coupled with prior dropping of equivalent demands in two matters, undermines the proposed demand. Absent correlation between the receipts and activities from the registered premises, or verification that they represented undeclared taxable services, the tax demand, consequential interest and penalties are unsustainable. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798166 Service-tax demand based solely on PAN-level 26AS receipts cannot be sustained against one registration where the same receipts have been wholly attributed to multiple registrations under the same PAN. Independent processing of identical differential receipts against three registrations, coupled with prior dropping of equivalent demands in two matters, undermines the proposed demand. Absent correlation between the receipts and activities from the registered premises, or verification that they represented undeclared taxable services, the tax demand, consequential interest and penalties are unsustainable. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798166