https://www.taxtmi.com/caselaws?id=784635 A short delay in filing the appeal was condoned because the condonation application had in fact been filed with the appeal and the explanation was found satisfactory. On the service tax issue, a demand based only on Income Tax Department data could not establish a taxable service without independent evidence from the Revenue. The assessee's receipts were also treated as covered by the exemption applicable to subcontracted works contract services linked to exempt Railway works. The service tax demand, interest and penalty were therefore set aside, and consequential relief followed. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 09 Jan 2026 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784635 A short delay in filing the appeal was condoned because the condonation application had in fact been filed with the appeal and the explanation was found satisfactory. On the service tax issue, a demand based only on Income Tax Department data could not establish a taxable service without independent evidence from the Revenue. The assessee's receipts were also treated as covered by the exemption applicable to subcontracted works contract services linked to exempt Railway works. The service tax demand, interest and penalty were therefore set aside, and consequential relief followed. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784635