https://www.taxtmi.com/caselaws?id=764364 CESTAT Kolkata allowed the appeal by remand in a service tax case involving construction services. The adjudicating authority failed to properly examine the appellant's claim for exemption under entry 13 of Notification 25/2012 dated 20.06.2012 for construction of roads and bridges. The authority improperly disregarded a verification report from its own officer without valid justification and confirmed the service tax demand without verifying eligibility for the notification benefit. The tribunal held that adjudicating authorities must thoroughly examine exemption claims and cannot ignore internal reports without reason. The case was remanded for proper consideration within four months. en-us Fri, 13 Dec 2024 00:00:00 +0530 Wed, 08 Jan 2025 13:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764364 CESTAT Kolkata allowed the appeal by remand in a service tax case involving construction services. The adjudicating authority failed to properly examine the appellant's claim for exemption under entry 13 of Notification 25/2012 dated 20.06.2012 for construction of roads and bridges. The authority improperly disregarded a verification report from its own officer without valid justification and confirmed the service tax demand without verifying eligibility for the notification benefit. The tribunal held that adjudicating authorities must thoroughly examine exemption claims and cannot ignore internal reports without reason. The case was remanded for proper consideration within four months. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764364