https://www.taxtmi.com/caselaws?id=768402 Exemption under Notification No. 25/2012-Service Tax for road-related works applies only to roads meant for use by the general public. Roads constructed within residential colonies or commercial complexes with restricted access do not meet that condition, because they serve occupants and visitors rather than the public at large. On the facts recorded, the service tax demand, interest and penalties were sustained, and the extended period was held to be correctly invoked due to non-filing of returns, non-cooperation, and suppression of taxable value. Any amount already deposited during investigation was directed to be appropriated against the confirmed liability. en-us Fri, 04 Apr 2025 00:00:00 +0530 Mon, 07 Apr 2025 08:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768402 Exemption under Notification No. 25/2012-Service Tax for road-related works applies only to roads meant for use by the general public. Roads constructed within residential colonies or commercial complexes with restricted access do not meet that condition, because they serve occupants and visitors rather than the public at large. On the facts recorded, the service tax demand, interest and penalties were sustained, and the extended period was held to be correctly invoked due to non-filing of returns, non-cooperation, and suppression of taxable value. Any amount already deposited during investigation was directed to be appropriated against the confirmed liability. Case-Laws Service Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768402