https://www.taxtmi.com/caselaws?id=798932 Service-tax demands based solely on differences between financial statements and ST-3 returns require identification of taxable services and evidence of escaped taxable consideration; timing differences, exempt receipts and tax collections may explain discrepancies. Input-service credit covers services connected with output services, including facilities, maintenance, advertising, telecom, travel, lease and import-clearance services, but excludes pooja expenses and credit-card payments. Credit requires invoices in the claimant's own name and proof of service receipt; invoices issued to separate entities do not suffice. DG-set maintenance credit follows where tax is paid on the relevant activity. Regular ST-3 filing and turnover differences alone do not establish suppression for extended limitation or penalties. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798932 Service-tax demands based solely on differences between financial statements and ST-3 returns require identification of taxable services and evidence of escaped taxable consideration; timing differences, exempt receipts and tax collections may explain discrepancies. Input-service credit covers services connected with output services, including facilities, maintenance, advertising, telecom, travel, lease and import-clearance services, but excludes pooja expenses and credit-card payments. Credit requires invoices in the claimant's own name and proof of service receipt; invoices issued to separate entities do not suffice. DG-set maintenance credit follows where tax is paid on the relevant activity. Regular ST-3 filing and turnover differences alone do not establish suppression for extended limitation or penalties. Case-Laws Service Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798932