https://www.taxtmi.com/caselaws?id=360325 The tribunal set aside the order, ruling that the demand for differential service tax was not sustainable on merits and was time-barred. The appellant correctly discharged service tax on villas constructed for landowners by including the land value in the sale price of the villas. The valuation method adopted for service tax purposes was deemed appropriate, and the extended period of limitation for demanding the differential service tax was found inapplicable due to lack of evidence of deliberate intention to evade tax. The appeal was allowed with consequential reliefs. en-us Fri, 11 May 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360325 The tribunal set aside the order, ruling that the demand for differential service tax was not sustainable on merits and was time-barred. The appellant correctly discharged service tax on villas constructed for landowners by including the land value in the sale price of the villas. The valuation method adopted for service tax purposes was deemed appropriate, and the extended period of limitation for demanding the differential service tax was found inapplicable due to lack of evidence of deliberate intention to evade tax. The appeal was allowed with consequential reliefs. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360325