https://www.taxtmi.com/caselaws?id=420221 Construction of residential quarters for employees of a service recipient is outside service tax where the quarters are meant for personal residence and not for commercial or industrial use. The statutory exclusion for personal use under the residential complex provisions, together with Board circulars, supports non-taxability under works contract service, construction of complex service, and commercial or industrial construction service. On limitation, an interpretive dispute on the available records does not establish suppression or misstatement, so the extended period is not available and penalty is not justified. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420221 Construction of residential quarters for employees of a service recipient is outside service tax where the quarters are meant for personal residence and not for commercial or industrial use. The statutory exclusion for personal use under the residential complex provisions, together with Board circulars, supports non-taxability under works contract service, construction of complex service, and commercial or industrial construction service. On limitation, an interpretive dispute on the available records does not establish suppression or misstatement, so the extended period is not available and penalty is not justified. Case-Laws Service Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420221