https://www.taxtmi.com/caselaws?id=798319 Extended limitation for service-tax demands requires deliberate suppression with intent to evade tax; discrepancies apparent from statutory financial records or Form 26AS, without corroborative evidence, do not meet that standard. Taxable turnover must be based on reconciled figures, and a demand alternating between balance-sheet and Form 26AS turnover without reconciliation lacks a sustainable basis. Directors' remuneration recorded, taxed and disclosed as salary falls within the negative-list exclusion from taxable service. Consequently, the tax demand, interest and penalties were legally unsustainable. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798319 Extended limitation for service-tax demands requires deliberate suppression with intent to evade tax; discrepancies apparent from statutory financial records or Form 26AS, without corroborative evidence, do not meet that standard. Taxable turnover must be based on reconciled figures, and a demand alternating between balance-sheet and Form 26AS turnover without reconciliation lacks a sustainable basis. Directors' remuneration recorded, taxed and disclosed as salary falls within the negative-list exclusion from taxable service. Consequently, the tax demand, interest and penalties were legally unsustainable. Case-Laws Service Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798319