https://www.taxtmi.com/caselaws?id=766512 The CESTAT Allahabad set aside a service tax demand raised solely based on Form 26AS data from the Income Tax Department. The Revenue failed to examine whether the appellant's services to local government bodies attracted service tax or qualified for exemption under Entry 12A of Notification 25/2012-ST. The tribunal held that demands cannot be raised merely on Form 26AS data without corroborating evidence proving the amounts received were for taxable services. The original authority ignored exemption claims and confirmed the entire demand without proper verification. The appeal was allowed and the impugned order was set aside. en-us Tue, 25 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766512 The CESTAT Allahabad set aside a service tax demand raised solely based on Form 26AS data from the Income Tax Department. The Revenue failed to examine whether the appellant's services to local government bodies attracted service tax or qualified for exemption under Entry 12A of Notification 25/2012-ST. The tribunal held that demands cannot be raised merely on Form 26AS data without corroborating evidence proving the amounts received were for taxable services. The original authority ignored exemption claims and confirmed the entire demand without proper verification. The appeal was allowed and the impugned order was set aside. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766512