https://www.taxtmi.com/caselaws?id=75649 Pipeline-related work involving lowering, laying, jointing and testing GRP pipelines at GIDC premises was treated as prima facie taxable under commercial or industrial construction service because the pipeline was intended for industrial use. The record also suggested that the consideration received from GIDC was not disclosed in service tax returns, while similar services to private industrial customers had been taxed. On that basis, the extended period of limitation was considered prima facie invocable for suppression of material facts, and stay was granted only partly with a substantial pre-deposit and waiver limited to the balance on compliance. en-us Thu, 27 Aug 2009 00:00:00 +0530 Thu, 25 Apr 2013 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75649 Pipeline-related work involving lowering, laying, jointing and testing GRP pipelines at GIDC premises was treated as prima facie taxable under commercial or industrial construction service because the pipeline was intended for industrial use. The record also suggested that the consideration received from GIDC was not disclosed in service tax returns, while similar services to private industrial customers had been taxed. On that basis, the extended period of limitation was considered prima facie invocable for suppression of material facts, and stay was granted only partly with a substantial pre-deposit and waiver limited to the balance on compliance. Case-Laws Service Tax Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75649