https://www.taxtmi.com/caselaws?id=359294 The tribunal set aside the service tax demand against the appellant under the construction services category. Despite using another contractor's PAN card, the lack of evidence linking payments to the appellant and falling within the service tax exemption limit led to the demand being deemed unsustainable. The tribunal noted discrepancies in attributing payments solely to the appellant and the absence of verification regarding the actual work done. The order was in favor of the appellant, with the tribunal ruling in favor of setting aside the demand and granting consequential relief. en-us Thu, 05 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359294 The tribunal set aside the service tax demand against the appellant under the construction services category. Despite using another contractor's PAN card, the lack of evidence linking payments to the appellant and falling within the service tax exemption limit led to the demand being deemed unsustainable. The tribunal noted discrepancies in attributing payments solely to the appellant and the absence of verification regarding the actual work done. The order was in favor of the appellant, with the tribunal ruling in favor of setting aside the demand and granting consequential relief. Case-Laws Service Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359294