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of CESTAT allowed the appeal and quashed the demand, interest and penalties. The Tribunal held that service tax cannot be sustained solely on CBDT/Form 26AS data absent corroborative evidence. For FY 2015-16 the taxable receipt was limited to the sum evidenced by TDS (Rs.36,34,958), not the total turnover shown in income-tax records. The appellant supplied materials and performed original works; Rule 2A abatement (40% taxable value) was applicable and the resultant taxable value fell below the Rs.10 lakh threshold exemption. Consequently no service tax was payable for FY 2015-16. As the demand failed on merits, limitation, interest and penalty issues were not adjudicated further.
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