https://www.taxtmi.com/caselaws?id=450568 Construction of complex service was treated as non-taxable for the period before 01.07.2010, and tax arose only on amounts received during construction before completion certificate; after recomputation excluding completed-project receipts and amounts of another entity, the tax already paid was sufficient, so the construction and reclassified works contract demands did not survive. Rent received for immovable property was treated as cum-tax value, requiring recalculation, and the amount deposited covered the liability. Freight under goods transport agency service was not fastened on the assessee on the facts shown. In the absence of suppression or misdeclaration, the extended period and penalties were not available. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450568 Construction of complex service was treated as non-taxable for the period before 01.07.2010, and tax arose only on amounts received during construction before completion certificate; after recomputation excluding completed-project receipts and amounts of another entity, the tax already paid was sufficient, so the construction and reclassified works contract demands did not survive. Rent received for immovable property was treated as cum-tax value, requiring recalculation, and the amount deposited covered the liability. Freight under goods transport agency service was not fastened on the assessee on the facts shown. In the absence of suppression or misdeclaration, the extended period and penalties were not available. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450568