https://www.taxtmi.com/caselaws?id=438838 Composite site development work involving grading, roads, boundary walls and drains was treated by its essential character as industrial and commercial construction service, because the construction elements predominated and site grading was only incidental; it did not fall within site formation, excavation and earthmoving and demolition service. The demand was also held time barred, as the assessee had classified the activity under construction service, paid tax and filed returns regularly, and there was no evidence of fraud, suppression, wilful misstatement or intent to evade tax to justify the extended limitation period. On that basis, the demand and penalties were not sustainable. en-us Wed, 07 Jun 2023 00:00:00 +0530 Sat, 10 Jun 2023 08:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438838 Composite site development work involving grading, roads, boundary walls and drains was treated by its essential character as industrial and commercial construction service, because the construction elements predominated and site grading was only incidental; it did not fall within site formation, excavation and earthmoving and demolition service. The demand was also held time barred, as the assessee had classified the activity under construction service, paid tax and filed returns regularly, and there was no evidence of fraud, suppression, wilful misstatement or intent to evade tax to justify the extended limitation period. On that basis, the demand and penalties were not sustainable. Case-Laws Service Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438838