https://www.taxtmi.com/caselaws?id=450505 Construction of roads and allied civil works within township or residential complexes was held taxable because the exemption in Notification No. 25/2012-ST applies only to roads meant for use by the general public, and private internal roads do not meet that condition. The services, including sewer lines, water lines, boundary walls, sump wells and related works, were treated as construction-related taxable services under the Finance Act, 1994. Suppression of tax liability in self-assessed returns justified invocation of the extended period of limitation, and penalty, interest and late fee were sustained. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 13 Nov 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450505 Construction of roads and allied civil works within township or residential complexes was held taxable because the exemption in Notification No. 25/2012-ST applies only to roads meant for use by the general public, and private internal roads do not meet that condition. The services, including sewer lines, water lines, boundary walls, sump wells and related works, were treated as construction-related taxable services under the Finance Act, 1994. Suppression of tax liability in self-assessed returns justified invocation of the extended period of limitation, and penalty, interest and late fee were sustained. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450505