https://www.taxtmi.com/caselaws?id=265020 Services at residential houses where employees resided, and painting of goods, materials or other articles, were treated as outside Industrial Construction Service, so no service tax applied on those components. Painting of walls and floors of a commercial building, however, was treated as completion and finishing work within Industrial Construction Service and was not eligible for the 67% abatement under Notification No. 15/2004-ST, leaving only a reduced tax liability after permitted exemption. For limitation, non-filing of ST-3 returns and non-registration, without deliberate intent to evade, was insufficient to prove suppression or wilful misstatement, so the demand was time barred and the Revenue challenge failed. en-us Thu, 09 Jul 2015 00:00:00 +0530 Mon, 05 Oct 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265020 Services at residential houses where employees resided, and painting of goods, materials or other articles, were treated as outside Industrial Construction Service, so no service tax applied on those components. Painting of walls and floors of a commercial building, however, was treated as completion and finishing work within Industrial Construction Service and was not eligible for the 67% abatement under Notification No. 15/2004-ST, leaving only a reduced tax liability after permitted exemption. For limitation, non-filing of ST-3 returns and non-registration, without deliberate intent to evade, was insufficient to prove suppression or wilful misstatement, so the demand was time barred and the Revenue challenge failed. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265020