https://www.taxtmi.com/caselaws?id=466835 Three issues were addressed: (1) construction of roads falls outside service tax levy under the statutory scheme and CBIC circulars distinguishing road construction from taxable maintenance/repair activities, and the demand is set aside; (2) construction of residential premises for the client's personal use or to house employees is excluded from taxable residential complex definitions and prior clarifications, and the demand is set aside; (3) demands based on discrepancies between ST-3 returns and actual receipts require factual and evidentiary examination of the appellant's reconciliation and are remitted to the original authority for fresh adjudication after hearing. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sun, 22 Feb 2026 22:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466835 Three issues were addressed: (1) construction of roads falls outside service tax levy under the statutory scheme and CBIC circulars distinguishing road construction from taxable maintenance/repair activities, and the demand is set aside; (2) construction of residential premises for the client's personal use or to house employees is excluded from taxable residential complex definitions and prior clarifications, and the demand is set aside; (3) demands based on discrepancies between ST-3 returns and actual receipts require factual and evidentiary examination of the appellant's reconciliation and are remitted to the original authority for fresh adjudication after hearing. Case-Laws Service Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466835