https://www.taxtmi.com/caselaws?id=466555 Whether a service tax demand and penalties based on ITR/Form 26AS are sustainable where the appellant claimed threshold exemption. The Tribunal found the department failed to determine the taxable nature of receipts or identify the specific service before confirming demand; it relied on third party tax data without required reconciliation or inquiry and issued no sufficiently specific show cause notice. For these reasons the demand and penalties were held unsustainable and the impugned order was set aside, allowing the appeal in favour of the assessee. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 12 Feb 2026 12:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466555 Whether a service tax demand and penalties based on ITR/Form 26AS are sustainable where the appellant claimed threshold exemption. The Tribunal found the department failed to determine the taxable nature of receipts or identify the specific service before confirming demand; it relied on third party tax data without required reconciliation or inquiry and issued no sufficiently specific show cause notice. For these reasons the demand and penalties were held unsustainable and the impugned order was set aside, allowing the appeal in favour of the assessee. Case-Laws Service Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466555