https://www.taxtmi.com/highlights?id=96839 Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed. en-us Fri, 13 Feb 2026 11:58:24 +0530 Fri, 13 Feb 2026 11:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96839 Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed. Highlights Service Tax Fri, 13 Feb 2026 11:58:24 +0530 https://www.taxtmi.com/highlights?id=96839