https://www.taxtmi.com/caselaws?id=777914 CESTAT KOLKATA - AT allowed the appeal, holding that service-tax demand cannot be sustained solely on Income Tax data without corroborative evidence. The tribunal found taxable receipts for the year were Rs.36,34,958 (per Form 26AS), not the Rs.7,05,29,478 taken by authorities. As the works were original, Rule 2A abatement applies (service tax on 40% of value), and the gross taxable value falls below the Rs.10 lakh exemption threshold; consequently no service tax is payable for FY 2015-16. Interest and penalty demand were not pursued once the substantive demand failed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777914 CESTAT KOLKATA - AT allowed the appeal, holding that service-tax demand cannot be sustained solely on Income Tax data without corroborative evidence. The tribunal found taxable receipts for the year were Rs.36,34,958 (per Form 26AS), not the Rs.7,05,29,478 taken by authorities. As the works were original, Rule 2A abatement applies (service tax on 40% of value), and the gross taxable value falls below the Rs.10 lakh exemption threshold; consequently no service tax is payable for FY 2015-16. Interest and penalty demand were not pursued once the substantive demand failed. Case-Laws Service Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777914