https://www.taxtmi.com/caselaws?id=766883 CESTAT Allahabad ruled that development authority's activities constituted taxable construction of complex services, rejecting claims of sovereign immunity. The authority argued services were statutory functions exempt from service tax, but tribunal found activities were commercial in nature subject to taxation. However, denial of abatement benefit was deemed unjustified, requiring value redetermination with proper abatement allowance. Extended limitation period invocation was rejected as authority lacked intent to evade tax. Matter remanded for fresh adjudication allowing abatement consideration. Appeal partially allowed. en-us Mon, 03 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766883 CESTAT Allahabad ruled that development authority's activities constituted taxable construction of complex services, rejecting claims of sovereign immunity. The authority argued services were statutory functions exempt from service tax, but tribunal found activities were commercial in nature subject to taxation. However, denial of abatement benefit was deemed unjustified, requiring value redetermination with proper abatement allowance. Extended limitation period invocation was rejected as authority lacked intent to evade tax. Matter remanded for fresh adjudication allowing abatement consideration. Appeal partially allowed. Case-Laws Service Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766883