https://www.taxtmi.com/caselaws?id=776877 CESTAT (Allahabad) allowed the appellant's appeal, set aside the impugned order and quashed demands. The Tribunal held that the appellant's receipts from educational institutions and E-Village supplies were established by 26AS entries, entitling the appellant to exemption under Notification No.25/2012-ST; invoice irregularities did not justify rejecting evidence. The Tribunal found the service provider's liability distinct from the recipient's, refused invocation of the extended limitation period since ST-3 returns and balance-sheet figures corresponded with 26AS, and dismissed demands for service tax, interest and penalty. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776877 CESTAT (Allahabad) allowed the appellant's appeal, set aside the impugned order and quashed demands. The Tribunal held that the appellant's receipts from educational institutions and E-Village supplies were established by 26AS entries, entitling the appellant to exemption under Notification No.25/2012-ST; invoice irregularities did not justify rejecting evidence. The Tribunal found the service provider's liability distinct from the recipient's, refused invocation of the extended limitation period since ST-3 returns and balance-sheet figures corresponded with 26AS, and dismissed demands for service tax, interest and penalty. Case-Laws Service Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776877