https://www.taxtmi.com/caselaws?id=784356 The dominant issue was whether service tax could be demanded by invoking the extended period on alleged suppression for construction activity evidenced primarily through third-party income-tax data. The Tribunal held that the construction agreement showed provision of construction of a single residential unit, which is exempt under Notification No. 25/2012-ST; consequently, the tax demand was unsustainable. In any event, the agreement established a bona fide belief of non-taxability/exemption, and, applying SC/HC precedent, the Revenue failed to show willful suppression or misstatement with intent to evade, so the extended period could not be invoked; the demand was time-barred. The impugned order was set aside and the appeal allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784356 The dominant issue was whether service tax could be demanded by invoking the extended period on alleged suppression for construction activity evidenced primarily through third-party income-tax data. The Tribunal held that the construction agreement showed provision of construction of a single residential unit, which is exempt under Notification No. 25/2012-ST; consequently, the tax demand was unsustainable. In any event, the agreement established a bona fide belief of non-taxability/exemption, and, applying SC/HC precedent, the Revenue failed to show willful suppression or misstatement with intent to evade, so the extended period could not be invoked; the demand was time-barred. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784356