https://www.taxtmi.com/caselaws?id=448426 Disputed service tax demand was held unsustainable because the underlying contracts fell within applicable exemptions, including the small scale exemption for school building activity and the exemption for road construction and irrigation-related works. On the facts, the turnover was predominantly exempt, so the demand could not survive on merits once the contract nature and exemption coverage were accepted. The extended period of limitation was also found inapplicable because the assessee maintained books, filed returns and used banking channels, and the record did not show fraud, suppression or misstatement. en-us Fri, 17 Nov 2023 00:00:00 +0530 Fri, 19 Jan 2024 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448426 Disputed service tax demand was held unsustainable because the underlying contracts fell within applicable exemptions, including the small scale exemption for school building activity and the exemption for road construction and irrigation-related works. On the facts, the turnover was predominantly exempt, so the demand could not survive on merits once the contract nature and exemption coverage were accepted. The extended period of limitation was also found inapplicable because the assessee maintained books, filed returns and used banking channels, and the record did not show fraud, suppression or misstatement. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448426