https://www.taxtmi.com/caselaws?id=778978 CESTAT held that a show-cause notice based solely on Form 26AS third-party data was insufficient to sustain a service-tax demand without prima facie examination that the receipts arose from a taxable service and proper valuation under ss.66B/67 and the definition in s.65B(44). Road-construction receipts for government works, with no service tax in work orders, supported the appellant's bona fide belief. The demand of Rs.83,089 and penalties under s.78 and ss.77(1)(a), 77(2) and 77(1)(c) were set aside; appeal allowed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778978 CESTAT held that a show-cause notice based solely on Form 26AS third-party data was insufficient to sustain a service-tax demand without prima facie examination that the receipts arose from a taxable service and proper valuation under ss.66B/67 and the definition in s.65B(44). Road-construction receipts for government works, with no service tax in work orders, supported the appellant's bona fide belief. The demand of Rs.83,089 and penalties under s.78 and ss.77(1)(a), 77(2) and 77(1)(c) were set aside; appeal allowed. Case-Laws Service Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778978