https://www.taxtmi.com/caselaws?id=757574 Construction of a road certified for use by the general public fell within the service tax exemption for road construction under Notification No. 25/2012-S.T., so the demand on that work was not sustainable. Services rendered in connection with construction of railway sidings and allied railway-related work were treated as not liable to service tax, following settled precedent, so that demand was also set aside. The Tribunal further found no established suppression of facts with intent to evade tax, so the extended period of limitation could not be invoked and the remaining demands were barred by limitation. The entire disputed tax demand was therefore removed. en-us Mon, 26 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757574 Construction of a road certified for use by the general public fell within the service tax exemption for road construction under Notification No. 25/2012-S.T., so the demand on that work was not sustainable. Services rendered in connection with construction of railway sidings and allied railway-related work were treated as not liable to service tax, following settled precedent, so that demand was also set aside. The Tribunal further found no established suppression of facts with intent to evade tax, so the extended period of limitation could not be invoked and the remaining demands were barred by limitation. The entire disputed tax demand was therefore removed. Case-Laws Service Tax Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757574