https://www.taxtmi.com/caselaws?id=776053 Service tax exemption for construction work executed for government bodies was refused without first putting the assessee on notice to produce the relevant work agreements and payment certificates. Because the assessment relied on missing documents reflected in Form 26AS, the procedure was found unfair and the exemption claim could not be examined on an incomplete record. Fresh notice and consideration of the supporting materials were required before deciding taxability and penalty. The impugned order was set aside and the matter remanded for de novo adjudication, with a fresh show cause notice, reply, documents and a speaking order. en-us Tue, 29 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776053 Service tax exemption for construction work executed for government bodies was refused without first putting the assessee on notice to produce the relevant work agreements and payment certificates. Because the assessment relied on missing documents reflected in Form 26AS, the procedure was found unfair and the exemption claim could not be examined on an incomplete record. Fresh notice and consideration of the supporting materials were required before deciding taxability and penalty. The impugned order was set aside and the matter remanded for de novo adjudication, with a fresh show cause notice, reply, documents and a speaking order. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776053