https://www.taxtmi.com/caselaws?id=799098 Trading or sales involving transfer of title in goods fall outside the statutory definition of service, while renting a residential dwelling for hostel accommodation is excluded from service tax as residential use. Extended limitation requires evidence of deliberate suppression, fraud, or wilful misstatement intended to evade tax; disclosures and a reasonable view of non-taxability defeat its use. Form 26AS and income-tax return data alone cannot establish a taxable service, the parties to it, or consideration paid for it. Accordingly, these receipt categories do not support a service-tax demand or consequential liabilities. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799098 Trading or sales involving transfer of title in goods fall outside the statutory definition of service, while renting a residential dwelling for hostel accommodation is excluded from service tax as residential use. Extended limitation requires evidence of deliberate suppression, fraud, or wilful misstatement intended to evade tax; disclosures and a reasonable view of non-taxability defeat its use. Form 26AS and income-tax return data alone cannot establish a taxable service, the parties to it, or consideration paid for it. Accordingly, these receipt categories do not support a service-tax demand or consequential liabilities. Case-Laws Service Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799098