https://www.taxtmi.com/caselaws?id=787194 Entry No. 14 exemption covers construction, erection, commissioning or installation of original works for railways; after amendment it excludes metro unless contracts pre-date 01.03.2016 with stamp duty, and repair and maintenance (relay repairs) do not qualify, so the exemption was denied. The appellant's failure to disclose the true nature of services in returns amounted to suppression of material facts, justifying invocation of the proviso to Section 73(1) for extended limitation; accordingly the show cause notice was not time barred and the extended period was correctly applied. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787194 Entry No. 14 exemption covers construction, erection, commissioning or installation of original works for railways; after amendment it excludes metro unless contracts pre-date 01.03.2016 with stamp duty, and repair and maintenance (relay repairs) do not qualify, so the exemption was denied. The appellant's failure to disclose the true nature of services in returns amounted to suppression of material facts, justifying invocation of the proviso to Section 73(1) for extended limitation; accordingly the show cause notice was not time barred and the extended period was correctly applied. Case-Laws Service Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787194