https://www.taxtmi.com/caselaws?id=799001 De novo quantification of construction-service tax liability required application of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and reconciliation of Form 26AS with the books of account. Repeating the earlier demand confirmation without undertaking the directed requantification was unsustainable. Year-wise reconciliation had been furnished, and tax identified as payable through that exercise had been deposited. The demand confirmation was set aside with consequential relief. en-us Mon, 14 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799001 De novo quantification of construction-service tax liability required application of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and reconciliation of Form 26AS with the books of account. Repeating the earlier demand confirmation without undertaking the directed requantification was unsustainable. Year-wise reconciliation had been furnished, and tax identified as payable through that exercise had been deposited. The demand confirmation was set aside with consequential relief. Case-Laws Service Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799001