https://www.taxtmi.com/caselaws?id=799357 Service-tax demand against a goods transport agency cannot rest solely on Form 26AS data where tax liability for the services falls on recipients under the reverse charge mechanism. Verification with the identified recipients is necessary to determine whether they received the services and discharged the corresponding tax. Without such inquiry, Form 26AS entries do not substantiate liability against the service provider, rendering the demand unsustainable. en-us Mon, 14 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799357 Service-tax demand against a goods transport agency cannot rest solely on Form 26AS data where tax liability for the services falls on recipients under the reverse charge mechanism. Verification with the identified recipients is necessary to determine whether they received the services and discharged the corresponding tax. Without such inquiry, Form 26AS entries do not substantiate liability against the service provider, rendering the demand unsustainable. Case-Laws Service Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799357