Tribunal Rules Against Extended Service Tax on GTA Services Based Solely on 26AS Statements, Favoring Appellants.

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....Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice based on 26AS statement from the Income Tax Department, invoking the extended period. However, the Tribunal consistently holds that the extended period cannot be invoked when the case is made solely based on 26AS statements, especially when no ingredients for invoking the extended period are present. In this case, the appellants are GTA service providers, and the service recipients are liable to pay service tax under the Reverse Charge Mechanism (RCM). The department failed to provide evidence that the appellants rendered taxable services to persons not covered under RCM, requi.........