https://www.taxtmi.com/caselaws?id=798320 Reverse-charge service-tax liability may be determined from expense heads, accounting records, ST-3 returns, balance sheets and Form 26AS where returns do not reconcile and the taxpayer fails to furnish adequate particulars despite requisitions. The resulting demand remains confined to the normal limitation period, with applicable interest and recomputation of liability. Revenue neutrality arises where reverse-charge tax is fully available as Cenvat credit to the same taxable person, reducing forward-charge cash liability. That position negates the intent to evade required for extended limitation and the corresponding suppression penalty; however, any remaining penalty is retained. en-us Thu, 03 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798320 Reverse-charge service-tax liability may be determined from expense heads, accounting records, ST-3 returns, balance sheets and Form 26AS where returns do not reconcile and the taxpayer fails to furnish adequate particulars despite requisitions. The resulting demand remains confined to the normal limitation period, with applicable interest and recomputation of liability. Revenue neutrality arises where reverse-charge tax is fully available as Cenvat credit to the same taxable person, reducing forward-charge cash liability. That position negates the intent to evade required for extended limitation and the corresponding suppression penalty; however, any remaining penalty is retained. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798320