https://www.taxtmi.com/caselaws?id=776459 The CESTAT Chennai held that construction of roads for non-commercial purposes qualifies for exemption from service tax under Notification No. 24/2009-ST, and the demand raised on such roads was unsustainable. Construction of industrial buildings is taxable under "Works Contract Service," while non-commercial educational and charitable institutions are exempt, provided surplus funds are used for charitable objectives. The appellant was found to have collected service tax from clients but failed to remit it, justifying invocation of the extended period under Section 73(1) proviso and imposition of penalties under Sections 76, 77, and 78. The matter was remanded to the Commissioner for fresh adjudication to verify tax amounts and apply penalties accordingly within three months, following natural justice principles. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776459 The CESTAT Chennai held that construction of roads for non-commercial purposes qualifies for exemption from service tax under Notification No. 24/2009-ST, and the demand raised on such roads was unsustainable. Construction of industrial buildings is taxable under "Works Contract Service," while non-commercial educational and charitable institutions are exempt, provided surplus funds are used for charitable objectives. The appellant was found to have collected service tax from clients but failed to remit it, justifying invocation of the extended period under Section 73(1) proviso and imposition of penalties under Sections 76, 77, and 78. The matter was remanded to the Commissioner for fresh adjudication to verify tax amounts and apply penalties accordingly within three months, following natural justice principles. Case-Laws Service Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776459