https://www.taxtmi.com/caselaws?id=335388 Pre-commissioning civil and allied work carried out for petrol pump projects, where pumps and related equipment were supplied by the customer, was held not to amount to taxable erection, commissioning or installation service or commercial and industrial construction service. Free-supply items such as pumps and tanks were excluded from the taxable value, and the assessee was held entitled to the related notification benefit. On limitation, the extended period was rejected because mere non-disclosure, especially after departmental awareness through audit, did not establish positive suppression. The demand was therefore time-barred and the impugned order was set aside with consequential relief. en-us Wed, 05 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335388 Pre-commissioning civil and allied work carried out for petrol pump projects, where pumps and related equipment were supplied by the customer, was held not to amount to taxable erection, commissioning or installation service or commercial and industrial construction service. Free-supply items such as pumps and tanks were excluded from the taxable value, and the assessee was held entitled to the related notification benefit. On limitation, the extended period was rejected because mere non-disclosure, especially after departmental awareness through audit, did not establish positive suppression. The demand was therefore time-barred and the impugned order was set aside with consequential relief. Case-Laws Service Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335388