https://www.taxtmi.com/caselaws?id=450506 CESTAT Hyderabad allowed the appeal in a service tax case involving pipeline laying and construction activities. The tribunal held that amounts received before 01.06.2007 were not taxable, and the appellant was entitled to 67% abatement for material component and set-off of tax deposited by main contractor. Construction of fire stations was deemed exempt as non-commercial activity. For reservoirs and CNG stations, demand was invalid before 01.06.2007, with 67% abatement and composition scheme benefits applicable thereafter. Extended limitation period was rejected as the appellant maintained proper records and filed regular returns, with the issue being interpretational rather than suppression-based. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450506 CESTAT Hyderabad allowed the appeal in a service tax case involving pipeline laying and construction activities. The tribunal held that amounts received before 01.06.2007 were not taxable, and the appellant was entitled to 67% abatement for material component and set-off of tax deposited by main contractor. Construction of fire stations was deemed exempt as non-commercial activity. For reservoirs and CNG stations, demand was invalid before 01.06.2007, with 67% abatement and composition scheme benefits applicable thereafter. Extended limitation period was rejected as the appellant maintained proper records and filed regular returns, with the issue being interpretational rather than suppression-based. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450506