https://www.taxtmi.com/caselaws?id=297718 Survey and map making activity undertaken for Government projects relating to roads, railways and dams was treated as incidental to a composite works contract, not as a separately taxable service. Because the work formed part of infrastructure-related works contract activity and could not be artificially split into a distinct service heading, the assessee's classification was upheld. The extended limitation period was also unavailable since the assessee maintained regular records and filed returns, with no suppression of facts, collusion or wilful misconduct shown. The tax demand for the extended period was therefore barred by limitation. en-us Fri, 09 Aug 2019 00:00:00 +0530 Sun, 19 Sep 2021 22:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297718 Survey and map making activity undertaken for Government projects relating to roads, railways and dams was treated as incidental to a composite works contract, not as a separately taxable service. Because the work formed part of infrastructure-related works contract activity and could not be artificially split into a distinct service heading, the assessee's classification was upheld. The extended limitation period was also unavailable since the assessee maintained regular records and filed returns, with no suppression of facts, collusion or wilful misconduct shown. The tax demand for the extended period was therefore barred by limitation. Case-Laws Service Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297718