https://www.taxtmi.com/caselaws?id=753583 Service tax demand for the pre-March 2016 period was unsustainable because the audit report itself recorded the demand and the record showed that the amount had already been paid, leaving no surviving liability for that period. The later demand raised from Form 26AS in relation to road construction activity was also held unsustainable on the facts found, as the contracts established construction of roads and the activity was treated as not liable to service tax. With the underlying demand failing, the penalty could not survive independently and was not imposable. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753583 Service tax demand for the pre-March 2016 period was unsustainable because the audit report itself recorded the demand and the record showed that the amount had already been paid, leaving no surviving liability for that period. The later demand raised from Form 26AS in relation to road construction activity was also held unsustainable on the facts found, as the contracts established construction of roads and the activity was treated as not liable to service tax. With the underlying demand failing, the penalty could not survive independently and was not imposable. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753583