https://www.taxtmi.com/caselaws?id=786452 Deliberate non-production of basic records during audit and investigation may justify invocation of the extended limitation period where suppression of facts with intent to evade service tax is established. Sale proceeds from plots or land remain outside the service tax levy as transfer of immovable property, while receipts from construction activity are taxable where consideration is collected before completion certificate is shown to have been issued. In such cases, the applicable abatement notification may still reduce the taxable construction value, and tax must be worked out only on the construction component established on record. Interest and penalties follow where non-payment and suppression are sustained. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 19:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786452 Deliberate non-production of basic records during audit and investigation may justify invocation of the extended limitation period where suppression of facts with intent to evade service tax is established. Sale proceeds from plots or land remain outside the service tax levy as transfer of immovable property, while receipts from construction activity are taxable where consideration is collected before completion certificate is shown to have been issued. In such cases, the applicable abatement notification may still reduce the taxable construction value, and tax must be worked out only on the construction component established on record. Interest and penalties follow where non-payment and suppression are sustained. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786452