https://www.taxtmi.com/caselaws?id=466554 Applicability of the reverse charge mechanism and an exemption for vehicle hire to other goods transport agencies determines sustainability of a service tax demand premised solely on third party ITR/Form 26AS data. Where recipients produced certificates showing tax discharged under reverse charge and the receipts fell under the exemption entry for vehicle hire to GTAs, the demand based on unreconciled third party data was held unsustainable. Because the substantive demand failed on applicability and exemption grounds, associated statutory interest and penalties were also not maintainable and the appeal succeeded for the assessee. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 11 Feb 2026 18:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466554 Applicability of the reverse charge mechanism and an exemption for vehicle hire to other goods transport agencies determines sustainability of a service tax demand premised solely on third party ITR/Form 26AS data. Where recipients produced certificates showing tax discharged under reverse charge and the receipts fell under the exemption entry for vehicle hire to GTAs, the demand based on unreconciled third party data was held unsustainable. Because the substantive demand failed on applicability and exemption grounds, associated statutory interest and penalties were also not maintainable and the appeal succeeded for the assessee. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466554