https://www.taxtmi.com/caselaws?id=752409 Services for construction of roads and bridges for public use fell within Notification No. 25/2012-ST, and subcontract works on the same project were also covered by the same exemption structure. Goods supplied were treated as trading activity within the negative list under section 66D(e) of the Finance Act, 1994, so the service tax demand on merits could not be sustained. Limitation also failed because the department had already called for and received the relevant records, and the demand was based on information already available to it, so suppression of facts was not established. The service tax demand, interest, late fee and penalty were not sustainable. en-us Mon, 18 Mar 2024 00:00:00 +0530 Fri, 10 May 2024 06:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752409 Services for construction of roads and bridges for public use fell within Notification No. 25/2012-ST, and subcontract works on the same project were also covered by the same exemption structure. Goods supplied were treated as trading activity within the negative list under section 66D(e) of the Finance Act, 1994, so the service tax demand on merits could not be sustained. Limitation also failed because the department had already called for and received the relevant records, and the demand was based on information already available to it, so suppression of facts was not established. The service tax demand, interest, late fee and penalty were not sustainable. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752409