https://www.taxtmi.com/caselaws?id=381789 Free supplies by customers are not included in the gross amount for denying abatement under Notifications No. 15/2004-ST and 1/2006-ST, following Bhayana Builders. Construction for recognised educational and charitable institutions is not taxable as commercial construction where the institutions are established solely for those exempt purposes. Construction of individual houses for personal use falls outside Construction of Residential Complex Service. A bona fide belief based on the applicable circular also prevents invocation of the extended limitation period absent intent to evade tax, leaving the demand and penalties unsustainable on merits and limitation. en-us Mon, 17 Jun 2019 00:00:00 +0530 Tue, 18 Jun 2019 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381789 Free supplies by customers are not included in the gross amount for denying abatement under Notifications No. 15/2004-ST and 1/2006-ST, following Bhayana Builders. Construction for recognised educational and charitable institutions is not taxable as commercial construction where the institutions are established solely for those exempt purposes. Construction of individual houses for personal use falls outside Construction of Residential Complex Service. A bona fide belief based on the applicable circular also prevents invocation of the extended limitation period absent intent to evade tax, leaving the demand and penalties unsustainable on merits and limitation. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381789