https://www.taxtmi.com/caselaws?id=792627 Demand, penalties and late fee were considered fit for fresh examination where the appellant produced Form 26AS, work orders and other records to support the claim that the services were works contract and manpower supply services. The text notes that the earlier demand had been largely worked out from income-tax data, while abatement and reverse charge benefits had been refused below for lack of supporting documents. Because the additional documents were said to go to the root of the dispute, the matter was remanded to the original authority for reconsideration after allowing the appellant to rely on the documents and produce evidence in defence. en-us Thu, 28 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792627 Demand, penalties and late fee were considered fit for fresh examination where the appellant produced Form 26AS, work orders and other records to support the claim that the services were works contract and manpower supply services. The text notes that the earlier demand had been largely worked out from income-tax data, while abatement and reverse charge benefits had been refused below for lack of supporting documents. Because the additional documents were said to go to the root of the dispute, the matter was remanded to the original authority for reconsideration after allowing the appellant to rely on the documents and produce evidence in defence. Case-Laws Service Tax Thu, 28 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792627