https://www.taxtmi.com/caselaws?id=801306 Service-tax liability requires evidence establishing both the rendition and value of taxable services; Form 26AS and income-tax-return data alone do not establish taxable turnover. Where a registered taxpayer regularly filed service-tax returns, an extended-period demand based only on an income-tax mismatch, without independent verification or corroboration, was set aside, while properly quantified normal-period tax and interest could remain payable. A demand for part of 2017-18 calculated by proportionately allocating annual income was also set aside because supporting period-specific data was absent and that method was not proposed in the show-cause notice. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801306 Service-tax liability requires evidence establishing both the rendition and value of taxable services; Form 26AS and income-tax-return data alone do not establish taxable turnover. Where a registered taxpayer regularly filed service-tax returns, an extended-period demand based only on an income-tax mismatch, without independent verification or corroboration, was set aside, while properly quantified normal-period tax and interest could remain payable. A demand for part of 2017-18 calculated by proportionately allocating annual income was also set aside because supporting period-specific data was absent and that method was not proposed in the show-cause notice. Case-Laws Service Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801306