https://www.taxtmi.com/caselaws?id=766252 The CESTAT Allahabad set aside a service tax demand of Rs.33,04,058/- against an assessee for road construction services. The tribunal held that amounts received for road construction from government bodies were exempt under Notification No.25/2012 dated 20.06.2012, which exempts service tax on construction of roads for public use. Additionally, the tribunal ruled that extended period of limitation could not be invoked as the assessee regularly filed returns and there was no evidence of willful suppression of facts, following precedent from G.D. Goenka Pvt. Ltd. case. Consequently, associated penalties under Sections 78(1) and 77(2) were also set aside. Appeal allowed. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766252 The CESTAT Allahabad set aside a service tax demand of Rs.33,04,058/- against an assessee for road construction services. The tribunal held that amounts received for road construction from government bodies were exempt under Notification No.25/2012 dated 20.06.2012, which exempts service tax on construction of roads for public use. Additionally, the tribunal ruled that extended period of limitation could not be invoked as the assessee regularly filed returns and there was no evidence of willful suppression of facts, following precedent from G.D. Goenka Pvt. Ltd. case. Consequently, associated penalties under Sections 78(1) and 77(2) were also set aside. Appeal allowed. Case-Laws Service Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766252