https://www.taxtmi.com/caselaws?id=446394 CESTAT Kolkata allowed the appeal, setting aside service tax demand, interest, and penalty. The tribunal held that demand based solely on Form 26AS data without evidence of taxable service was unsustainable beyond normal limitation period, citing precedents. Services to state government authorities qualified for exemption under Serial No. 12A of Notification 25/2012 ST, creating revenue neutrality. Services to charitable trust registered under Section 12AA also exempt under Serial 13(c). Demand failed on both merit and limitation grounds. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sun, 03 Dec 2023 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446394 CESTAT Kolkata allowed the appeal, setting aside service tax demand, interest, and penalty. The tribunal held that demand based solely on Form 26AS data without evidence of taxable service was unsustainable beyond normal limitation period, citing precedents. Services to state government authorities qualified for exemption under Serial No. 12A of Notification 25/2012 ST, creating revenue neutrality. Services to charitable trust registered under Section 12AA also exempt under Serial 13(c). Demand failed on both merit and limitation grounds. Case-Laws Service Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446394