https://www.taxtmi.com/caselaws?id=330186 The court upheld the tribunal's decision, affirming that the petitioner's activities were taxable under specified categories. Exemptions under sections 97 and 98 did not apply to airport runways. The extended period of limitation was deemed justified due to non-disclosure of activities. Penalties were upheld as the petitioner failed to provide sufficient evidence. The writ petition was dismissed, and the rule was discharged with no order as to costs. en-us Mon, 18 Jul 2016 00:00:00 +0530 Mon, 27 Mar 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330186 The court upheld the tribunal's decision, affirming that the petitioner's activities were taxable under specified categories. Exemptions under sections 97 and 98 did not apply to airport runways. The extended period of limitation was deemed justified due to non-disclosure of activities. Penalties were upheld as the petitioner failed to provide sufficient evidence. The writ petition was dismissed, and the rule was discharged with no order as to costs. Case-Laws Service Tax Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330186