https://www.taxtmi.com/caselaws?id=784129 Service-tax exemptions for construction-related services supplied to government authorities and public utilities require strict construction, and the provider must establish that each activity falls squarely within an exemption entry. Construction of an electric substation, cable laying and a store supporting a commercial utility remained taxable, while exemption coverage was not established for the disputed works. Extended limitation applied because operations were shifted from the registered premises, disclosures were incomplete and material facts were suppressed or tax liability misdeclared. The resulting service-tax demand, interest for delayed payment and penalties were sustained. 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 Service-tax exemptions for construction-related services supplied to government authorities and public utilities require strict construction, and the provider must establish that each activity falls squarely within an exemption entry. Construction of an electric substation, cable laying and a store supporting a commercial utility remained taxable, while exemption coverage was not established for the disputed works. Extended limitation applied because operations were shifted from the registered premises, disclosures were incomplete and material facts were suppressed or tax liability misdeclared. The resulting service-tax demand, interest for delayed payment and penalties were sustained. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784129