https://www.taxtmi.com/caselaws?id=798322 Subsequent service-tax adjudication and garnishee recovery for a period already covered by an appellate determination could not stand. Works performed exclusively for Government Departments were treated as exempt under Notification No. 25/2012-S.T., and the services also fell within the small-scale service-provider exemption under Notification No. 33/2012-S.T. The earlier appellate determination found no taxable service, return-filing liability, sustainable demand, or late fee, and resulted in refund of the deposited amount. Reliance on income-tax returns and Form 26AS could not support a later demand for the same period. The subsequent order-in-original and recovery notice were set aside. en-us Fri, 31 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798322 Subsequent service-tax adjudication and garnishee recovery for a period already covered by an appellate determination could not stand. Works performed exclusively for Government Departments were treated as exempt under Notification No. 25/2012-S.T., and the services also fell within the small-scale service-provider exemption under Notification No. 33/2012-S.T. The earlier appellate determination found no taxable service, return-filing liability, sustainable demand, or late fee, and resulted in refund of the deposited amount. Reliance on income-tax returns and Form 26AS could not support a later demand for the same period. The subsequent order-in-original and recovery notice were set aside. Case-Laws Service Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798322