Service Tax Demand Dismissed: 26AS Figures Insufficient Without Proof of Taxable Service; Extended Limitation Period Applied.

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....Demand of service tax on the basis of 26AS (TDS statement) - Extended period of limitation - the figures reflected in Form 26AS cannot be used to determine Service Tax liability unless there is evidence shown that it was due to a taxable service - thus, the entire demand has been raised beyond the normal period of limitation. - Demand set aside - AT....