https://www.taxtmi.com/caselaws?id=794349 A service tax demand cannot rest only on a Form 26AS and ST-3 mismatch unless the department first identifies the taxable service and conducts a factual enquiry into the nature of the receipts, the service recipient, and whether consideration for a taxable service existed. The text also notes that construction, repair and maintenance of roads and bridges for governmental authorities fell within the Mega Exemption Notification, while receipts attributable to supply of goods were outside service tax. On those facts, the demand and related penalties were unsustainable because no penalty can survive once the underlying levy fails. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794349 A service tax demand cannot rest only on a Form 26AS and ST-3 mismatch unless the department first identifies the taxable service and conducts a factual enquiry into the nature of the receipts, the service recipient, and whether consideration for a taxable service existed. The text also notes that construction, repair and maintenance of roads and bridges for governmental authorities fell within the Mega Exemption Notification, while receipts attributable to supply of goods were outside service tax. On those facts, the demand and related penalties were unsustainable because no penalty can survive once the underlying levy fails. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794349