https://www.taxtmi.com/caselaws?id=774572 The CESTAT Allahabad allowed the appeal challenging service tax demand based on TDS statements/Form 26AS. The Original Authority confirmed the demand without examining appellant's contracts, exemptions, or submissions. The Tribunal held that revenue cannot raise demands solely on differences between Form 26AS and ST-3 returns without establishing the entire amount constitutes consideration for taxable services. The authority failed to determine correct taxable service value considering negative list services, exemptions under Notification 25/2012-ST, and activities excluded from service definition. The Tribunal emphasized that proper examination of records and admissible evidence is mandatory before confirming demands, making the impugned order unsustainable. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774572 The CESTAT Allahabad allowed the appeal challenging service tax demand based on TDS statements/Form 26AS. The Original Authority confirmed the demand without examining appellant's contracts, exemptions, or submissions. The Tribunal held that revenue cannot raise demands solely on differences between Form 26AS and ST-3 returns without establishing the entire amount constitutes consideration for taxable services. The authority failed to determine correct taxable service value considering negative list services, exemptions under Notification 25/2012-ST, and activities excluded from service definition. The Tribunal emphasized that proper examination of records and admissible evidence is mandatory before confirming demands, making the impugned order unsustainable. Case-Laws Service Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774572