https://www.taxtmi.com/caselaws?id=786931 Demand for service tax on receipts for construction of road and canal works was set aside where the taxpayer reconciled Form 26AS entries with specific work orders and demonstrated that the services fell within the exemptions at Serial Nos. 12(d) and 13(a) of Notification No. 25/2012-ST; the authorities erred by confirming tax solely on Form 26AS without appreciating supporting work-order evidence. Consequential interest, penalties and late fees were also cancelled because the demand was unsustainable and there was no suppression or willful misstatement warranting penal action. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 11:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786931 Demand for service tax on receipts for construction of road and canal works was set aside where the taxpayer reconciled Form 26AS entries with specific work orders and demonstrated that the services fell within the exemptions at Serial Nos. 12(d) and 13(a) of Notification No. 25/2012-ST; the authorities erred by confirming tax solely on Form 26AS without appreciating supporting work-order evidence. Consequential interest, penalties and late fees were also cancelled because the demand was unsustainable and there was no suppression or willful misstatement warranting penal action. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786931