https://www.taxtmi.com/caselaws?id=794346 Service tax liability on works contract, goods transport agency services, and royalty required fresh factual verification before final determination. The Tribunal noted that the Form 26AS-based demand for works contract services could not be sustained without correlating the entries with underlying work orders, contracts, and the claimed exemption under Notification No. 25/2012-ST and Section 102 of the Finance Act, 1994. It also held that the transport demand required examination of whether the freight related to railways or private vendors and whether consignment notes were issued. On royalty, the Tribunal required verification of whether rights to use natural resources had been assigned before 01.04.2016. The matter was remanded with all issues kept open. en-us Wed, 17 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794346 Service tax liability on works contract, goods transport agency services, and royalty required fresh factual verification before final determination. The Tribunal noted that the Form 26AS-based demand for works contract services could not be sustained without correlating the entries with underlying work orders, contracts, and the claimed exemption under Notification No. 25/2012-ST and Section 102 of the Finance Act, 1994. It also held that the transport demand required examination of whether the freight related to railways or private vendors and whether consignment notes were issued. On royalty, the Tribunal required verification of whether rights to use natural resources had been assigned before 01.04.2016. The matter was remanded with all issues kept open. Case-Laws Service Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794346