https://www.taxtmi.com/caselaws?id=767185 CESTAT Kolkata allowed the appeal challenging service tax demand on construction services. The tribunal held that exemption benefits for government construction contracts entered before 01.03.2015 cannot be denied even if consideration was received after exemption withdrawal. The demand based solely on Form 26AS and ITR data was unsustainable without establishing connection to taxable services. The computation was erroneous as it considered entire FY 2017-18 receipts taxable when service tax applied only April-June 2017. Extended limitation period invocation was unjustified as demand was based on appellant's own returns, not departmental discovery of new facts. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767185 CESTAT Kolkata allowed the appeal challenging service tax demand on construction services. The tribunal held that exemption benefits for government construction contracts entered before 01.03.2015 cannot be denied even if consideration was received after exemption withdrawal. The demand based solely on Form 26AS and ITR data was unsustainable without establishing connection to taxable services. The computation was erroneous as it considered entire FY 2017-18 receipts taxable when service tax applied only April-June 2017. Extended limitation period invocation was unjustified as demand was based on appellant's own returns, not departmental discovery of new facts. Case-Laws Service Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767185