Section 72 Can't Be Applied Solely on Income Tax Returns Without Identifying Taxable Service or Recipient.

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....Non-payment of service tax - best judgment assessment - The appellants did file returns under Section 70 and also made available all the contracts on which service tax liability will arise for them. As such, application of Section 72 cannot be extended based solely on the income tax return without identifying the specific taxable service or service recipient. - AT....