Form 26AS reliance insufficient where no proper investigation; valuation rules and natural justice must govern service tax demands.
Reliance on Form-26AS alone cannot sustain a service tax demand absent proper investigation and procedural consultation; valuation must follow the applicable valuation rules for works contract services with consideration of claimed abatements and any notification based relief, and invocation of the extended period of limitation requires factual basis beyond third party data or ex parte adjudication.