https://www.taxtmi.com/caselaws?id=782974 CESTAT Mumbai allowed the appeal and set aside the impugned order confirming service tax demand on site formation services. It held that N/N. 17/2005-S.T. and N/N. 25/2012-S.T. exempt site formation and related activities used in specified infrastructure projects irrespective of whether services are rendered by a main contractor or sub-contractor, as the notifications apply to "any person" providing such services. The Tribunal found the adjudicating authority's findings on suppression and invocation of the extended period factually incorrect, as the demand was based on data voluntarily supplied by the assessee. Absence of proper correlation of amounts paid and appropriated further rendered the demand unsustainable in law. en-us Wed, 19 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782974 CESTAT Mumbai allowed the appeal and set aside the impugned order confirming service tax demand on site formation services. It held that N/N. 17/2005-S.T. and N/N. 25/2012-S.T. exempt site formation and related activities used in specified infrastructure projects irrespective of whether services are rendered by a main contractor or sub-contractor, as the notifications apply to "any person" providing such services. The Tribunal found the adjudicating authority's findings on suppression and invocation of the extended period factually incorrect, as the demand was based on data voluntarily supplied by the assessee. Absence of proper correlation of amounts paid and appropriated further rendered the demand unsustainable in law. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782974