https://www.taxtmi.com/caselaws?id=787128 Demands of service tax based solely on third party income tax data (26AS) without independent corroborative inquiry are legally unsustainable and were set aside. Separately, receipts for (a) original works for railways, (b) work as subcontractor to a main contractor engaged in exempted works, and (c) construction of single residential units were found to fall within the applicable exemption entries of Notification No. 25/2012 ST on the record; those demands were also set aside. The appeal was allowed on both procedural insufficiency of 26AS reliance and on entitlement to the specified exemptions. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787128 Demands of service tax based solely on third party income tax data (26AS) without independent corroborative inquiry are legally unsustainable and were set aside. Separately, receipts for (a) original works for railways, (b) work as subcontractor to a main contractor engaged in exempted works, and (c) construction of single residential units were found to fall within the applicable exemption entries of Notification No. 25/2012 ST on the record; those demands were also set aside. The appeal was allowed on both procedural insufficiency of 26AS reliance and on entitlement to the specified exemptions. Case-Laws Service Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787128