https://www.taxtmi.com/caselaws?id=410716 Construction services executed for Mandi Parishad were treated as works for a statutory authority under a State enactment, so the mega exemption notification applied and service tax could not be sustained on that activity. The dispute was also held to be interpretational, with regular books and returns showing no suppression or intent to evade; as a result, the extended limitation period and related penalties were not available. The Tribunal further rejected valuation based solely on Form 26AS, holding that demand must rest on actual records such as bills, invoices and bank evidence, not a mechanical adoption of Revenue data. The tax demand and penal consequences were therefore set aside. en-us Thu, 05 Aug 2021 00:00:00 +0530 Tue, 22 Mar 2022 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410716 Construction services executed for Mandi Parishad were treated as works for a statutory authority under a State enactment, so the mega exemption notification applied and service tax could not be sustained on that activity. The dispute was also held to be interpretational, with regular books and returns showing no suppression or intent to evade; as a result, the extended limitation period and related penalties were not available. The Tribunal further rejected valuation based solely on Form 26AS, holding that demand must rest on actual records such as bills, invoices and bank evidence, not a mechanical adoption of Revenue data. The tax demand and penal consequences were therefore set aside. Case-Laws Service Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410716