https://www.taxtmi.com/caselaws?id=334474 The High Court upheld the Revenue's assessment of service tax liability on a construction company for levelling soil and related activities, rejecting claims for exemption and extended limitation period. The Court found the company liable for service tax, interest, and penalties, noting the suppression of facts regarding the work done. The activities were deemed ineligible for exemption under specific clauses of the Finance Act, as they were part of a residential development project and not simple agricultural activities. The appeal was dismissed, affirming the Revenue's assessment. en-us Tue, 12 Jul 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334474 The High Court upheld the Revenue's assessment of service tax liability on a construction company for levelling soil and related activities, rejecting claims for exemption and extended limitation period. The Court found the company liable for service tax, interest, and penalties, noting the suppression of facts regarding the work done. The activities were deemed ineligible for exemption under specific clauses of the Finance Act, as they were part of a residential development project and not simple agricultural activities. The appeal was dismissed, affirming the Revenue's assessment. Case-Laws Service Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334474