https://www.taxtmi.com/caselaws?id=780087 CESTAT held that the appellant's claim of exemption under Notification No.25/2012-ST was misplaced because the project facilities were intended for commercial revenue generation; service tax was therefore payable. The tribunal upheld invocation of the extended limitation period, finding suppression with intent to evade tax since the appellant knew service tax was payable but did not declare or remit it. Consequent penalties under Section 78 and interest under Section 75 were sustained. The appeal was dismissed. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780087 CESTAT held that the appellant's claim of exemption under Notification No.25/2012-ST was misplaced because the project facilities were intended for commercial revenue generation; service tax was therefore payable. The tribunal upheld invocation of the extended limitation period, finding suppression with intent to evade tax since the appellant knew service tax was payable but did not declare or remit it. Consequent penalties under Section 78 and interest under Section 75 were sustained. The appeal was dismissed. Case-Laws Service Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780087