https://www.taxtmi.com/caselaws?id=757705 CESTAT New Delhi allowed the appeal, setting aside service tax demands on road cutting charges, land application processing fees, and street light charges. The tribunal held road cutting charges were exempt as they related to public road construction/repair despite lack of documentary evidence. Land application processing fees involved no service element, being merely form purchase costs for land acquisition. Street light charges demand was upheld as appellant failed to prove pure agent status with electricity board through contracts or payment proofs. The differential service tax amount was unsustainable as revenue failed to specify the service category. Extended limitation period was improperly invoked since no suppression occurred, with details available in appellant's balance sheet and profit-loss accounts. en-us Thu, 29 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757705 CESTAT New Delhi allowed the appeal, setting aside service tax demands on road cutting charges, land application processing fees, and street light charges. The tribunal held road cutting charges were exempt as they related to public road construction/repair despite lack of documentary evidence. Land application processing fees involved no service element, being merely form purchase costs for land acquisition. Street light charges demand was upheld as appellant failed to prove pure agent status with electricity board through contracts or payment proofs. The differential service tax amount was unsustainable as revenue failed to specify the service category. Extended limitation period was improperly invoked since no suppression occurred, with details available in appellant's balance sheet and profit-loss accounts. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757705