https://www.taxtmi.com/caselaws?id=460868 CESTAT Allahabad allowed the appeal and set aside the demand raised by Revenue based on discrepancies between Form 26AS and ST-3 returns. The Tribunal held that Revenue cannot raise service tax demand without examining reasons for differences and establishing that amounts received constitute consideration for taxable services. The Tribunal emphasized that proper determination requires examining activities covered by negative list, exemptions under Section 66D, and mega exemption notification 25/2012-ST. Revenue failed to undertake necessary examination to determine exact value liable to service tax before raising demand. en-us Sun, 25 Feb 2024 00:00:00 +0530 Wed, 26 Feb 2025 22:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460868 CESTAT Allahabad allowed the appeal and set aside the demand raised by Revenue based on discrepancies between Form 26AS and ST-3 returns. The Tribunal held that Revenue cannot raise service tax demand without examining reasons for differences and establishing that amounts received constitute consideration for taxable services. The Tribunal emphasized that proper determination requires examining activities covered by negative list, exemptions under Section 66D, and mega exemption notification 25/2012-ST. Revenue failed to undertake necessary examination to determine exact value liable to service tax before raising demand. Case-Laws Service Tax Sun, 25 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460868