https://www.taxtmi.com/caselaws?id=786815 Entitlement to exemption under Notification No.25/2012-ST for works contract services, including water-supply works and sub contracting, depends on documentary proof (contracts, payment records); the Tribunal remanded the matter for the adjudicating authority to verify relevant contracts and evidence before deciding exemption claims. A demand based solely on Form 26AS is insufficient without corroborative material; penalties imposed were set aside as the departmental case was not made out on the record. Appeal allowed to the extent of remand and penalty relief. en-us Thu, 18 Sep 2025 00:00:00 +0530 Thu, 19 Feb 2026 10:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786815 Entitlement to exemption under Notification No.25/2012-ST for works contract services, including water-supply works and sub contracting, depends on documentary proof (contracts, payment records); the Tribunal remanded the matter for the adjudicating authority to verify relevant contracts and evidence before deciding exemption claims. A demand based solely on Form 26AS is insufficient without corroborative material; penalties imposed were set aside as the departmental case was not made out on the record. Appeal allowed to the extent of remand and penalty relief. Case-Laws Service Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786815