https://www.taxtmi.com/caselaws?id=765194 Charges collected by a statutory development authority for mandatory public or sovereign functions performed under governing law were treated as non-taxable, while receipts from independent commercial activities such as renting, advertisements and supply of tangible goods remained liable to service tax. The demand was also found unsustainable where the show cause notice and adjudication order did not provide proper service-wise or transaction-wise quantification, and relied on mixed balance-sheet and bank figures without a reliable evidentiary basis. The extended limitation period was rejected because suppression with intent to evade tax was not established on the facts. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 28 Jan 2025 08:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765194 Charges collected by a statutory development authority for mandatory public or sovereign functions performed under governing law were treated as non-taxable, while receipts from independent commercial activities such as renting, advertisements and supply of tangible goods remained liable to service tax. The demand was also found unsustainable where the show cause notice and adjudication order did not provide proper service-wise or transaction-wise quantification, and relied on mixed balance-sheet and bank figures without a reliable evidentiary basis. The extended limitation period was rejected because suppression with intent to evade tax was not established on the facts. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765194