https://www.taxtmi.com/caselaws?id=754965 Work contract receipts for an educational trust were held ineligible for the claimed service tax exemption because the notification conditions were not met and the cited earlier rulings did not apply under the post-01.07.2012 negative list regime. Services linked to the toll plaza also remained taxable, as the record did not prove that the provider was a sub-contractor for road construction. The assessed service tax computation for admitted taxable services was upheld. Non-registration, failure to file ST-3 returns and non-payment of tax justified extended limitation, with interest, late fee and penalties sustained as consequential liabilities. en-us Thu, 27 Jun 2024 00:00:00 +0530 Wed, 03 Jul 2024 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754965 Work contract receipts for an educational trust were held ineligible for the claimed service tax exemption because the notification conditions were not met and the cited earlier rulings did not apply under the post-01.07.2012 negative list regime. Services linked to the toll plaza also remained taxable, as the record did not prove that the provider was a sub-contractor for road construction. The assessed service tax computation for admitted taxable services was upheld. Non-registration, failure to file ST-3 returns and non-payment of tax justified extended limitation, with interest, late fee and penalties sustained as consequential liabilities. Case-Laws Service Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754965