https://www.taxtmi.com/caselaws?id=784129 Exemption notifications under service tax law were construed strictly, and the assessee was required to clearly prove that construction activities fell within the cited entries. The article notes that works such as underground reservoirs, ranney wells, pipelines, boundary walls, electric substations, cable laying and a store were examined; activity linked to commercial utility, including the substation, cable laying and store, was treated as taxable, and the exemption claim failed. It also states that suppression and incomplete disclosure justified extended limitation, with interest and penalties sustained where material facts were not fully disclosed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784129 Exemption notifications under service tax law were construed strictly, and the assessee was required to clearly prove that construction activities fell within the cited entries. The article notes that works such as underground reservoirs, ranney wells, pipelines, boundary walls, electric substations, cable laying and a store were examined; activity linked to commercial utility, including the substation, cable laying and store, was treated as taxable, and the exemption claim failed. It also states that suppression and incomplete disclosure justified extended limitation, with interest and penalties sustained where material facts were not fully disclosed. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784129