https://www.taxtmi.com/caselaws?id=768910 CESTAT Kolkata held that service tax demand raised against appellant based solely on financial records and Form 26AS comparison was unsustainable without proper investigation. The appellant's dam construction activity was exempt under relevant notifications as it related to electricity transmission/distribution. Additionally, as sub-contractor, main contractor had already deducted and paid service tax on appellant's behalf. Revenue failed to provide supportive evidence for allegations. Penalty was also set aside as no valid service tax demand existed. Appeal allowed and impugned order set aside. en-us Thu, 30 Jan 2025 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768910 CESTAT Kolkata held that service tax demand raised against appellant based solely on financial records and Form 26AS comparison was unsustainable without proper investigation. The appellant's dam construction activity was exempt under relevant notifications as it related to electricity transmission/distribution. Additionally, as sub-contractor, main contractor had already deducted and paid service tax on appellant's behalf. Revenue failed to provide supportive evidence for allegations. Penalty was also set aside as no valid service tax demand existed. Appeal allowed and impugned order set aside. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768910