Service Tax Demand Set Aside Due to Exemption for Road Construction Services to Government Authorities

Lomesh Kumar (DAPL) Vs Commissioner (CESTAT Allahabad) The appeal challenged an order confirming service tax demand on the appellant for the financial years 2015-16 and 2016-17, based on data obtained from the Income Tax Department and Form 26AS. The appellant, engaged in providing workers to Government Authorities for road construction, had not discharged service tax on the belief that such services were not taxable and had surrendered registration in 2015. A show cause notice demanded tax along with interest and penalties, which was confirmed by the adjudicating authority and upheld in appea...