https://www.taxtmi.com/forum/issue?id=118343 Whether service tax is payable on construction of CHC and a government medical store when contracts awarded during 2010-12 were completed earlier but payments received later and no service tax was discharged; Revenue issued SCNs based on third party tax records. Defenses include challenging demands founded solely on third party records and assessing applicable exemption notifications, legislative changes across the relevant periods, retrospective amendments, and limitation bars. en-us Thu, 26 Jan 2023 17:09:19 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118343 Whether service tax is payable on construction of CHC and a government medical store when contracts awarded during 2010-12 were completed earlier but payments received later and no service tax was discharged; Revenue issued SCNs based on third party tax records. Defenses include challenging demands founded solely on third party records and assessing applicable exemption notifications, legislative changes across the relevant periods, retrospective amendments, and limitation bars. Discussion-Forum Service Tax Thu, 26 Jan 2023 17:09:19 +0530 https://www.taxtmi.com/forum/issue?id=118343