Service Tax Demand Set Aside Because Authorities Relied Solely on Form 26AS Data: CESTAT Allahabad

Shailja Construction Vs Commissioner (CESTAT Allahabad) The appeal before the Tribunal challenged Order-in-Appeal No. 335-ST-APPL-LKO-2025 dated 29.09.2025 passed by the Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow. The appellant, a partnership concern, was engaged in providing construction services relating to roads and canals for Government departments and local authorities. The appellant believed that the services provided by them were exempt from service tax under Serial Nos. 13(a) and 12(d) of Notification No. 25/2012-ST dated 20.06.2012. On this basis, the appellan...