https://www.taxtmi.com/caselaws?id=784567 Service tax demand on amounts treated as consideration for laying cables under/alongside roads was examined; applying CBEC Circular No. 123/5/2010-TRU clarifying non-taxability of such activity, the tribunal held the entire consideration related to a non-taxable service, rendering all demands across the invoked service categories unsustainable, and the demand was set aside. Invocation of the extended period was rejected because there was no suppression and the demand was based on recorded data, making the time-barred portion unsustainable. Refund of tax already paid was denied on unjust enrichment since the assessee had collected service tax from clients and merely remitted it to the exchequer. Interest and penalties were consequently not leviable, and the appeal was allowed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784567 Service tax demand on amounts treated as consideration for laying cables under/alongside roads was examined; applying CBEC Circular No. 123/5/2010-TRU clarifying non-taxability of such activity, the tribunal held the entire consideration related to a non-taxable service, rendering all demands across the invoked service categories unsustainable, and the demand was set aside. Invocation of the extended period was rejected because there was no suppression and the demand was based on recorded data, making the time-barred portion unsustainable. Refund of tax already paid was denied on unjust enrichment since the assessee had collected service tax from clients and merely remitted it to the exchequer. Interest and penalties were consequently not leviable, and the appeal was allowed. Case-Laws Service Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784567