2026-VIL-1860-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Remand for verification of fresh documentary evidence claiming exemption for road construction services under Sl. No. 13(a) of Notification No. 25/2012-ST, where demand was confirmed ex parte on the basis of Income Tax Department third-party data - Demand of Service Tax was confirmed on gross receipts reflected in CBDT data, with extended period invoked, interest and penalties imposed, as the Appellant neither furnished documents during investigation nor replied to the SCN nor appeared before the adjudicating authority. Before the Tribunal, the Appellant contended that its receipts pertained to construction and repair of roads for Government departments and local authorities, and produced work orders, lists signed by the Governmental bodies, Form 26AS particulars and a reconciliation statement. The Respondent objected that these documents had not been produced before or verified by the adjudicating authority - Whether the matter should be remanded for verification of the documents produced for the first time before the Tribunal, to determine whether the receipts pertain to road construction works exempt under Sl. No. 13(a) - HELD - The adjudicating authority had no occasion to examine the documents now produced, as the Appellant furnished no material or defence before it. The Respondent's contention that the documents were not available for scrutiny at the original stage has substance. However, the mere circumstance that the documents were not produced earlier cannot by itself be a sufficient basis for rejecting them outright, as the Appellant relies on them to demonstrate the nature of the transactions forming the foundation of the demand. Whether the receipts pertain to exempt road construction works requires examination of the underlying contractual and contemporaneous documentary evidence. Verification is necessary to ascertain genuineness and to correlate individual receipts in the Income Tax and Form 26AS records with the work orders, contracting entities, nature of work and consideration received. No final opinion is expressed on the merits - The impugned order is set aside and the matter is remanded for fresh adjudication after due verification, with a reasonable opportunity of personal hearing, leaving all issues open - The appeal is disposed of by way of remand
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