https://www.taxtmi.com/caselaws?id=788693 Service tax on construction of a residential complex was said to be inapplicable where the project comprised only four residential units, because the statutory threshold of more than twelve residential units was not met. The commentary also states that a demand based merely on comparison of ST-3 returns and bank statements is unsustainable unless the nature and taxability of the underlying receipts are independently verified. It further notes that the extended period of limitation cannot be invoked without material showing wilful suppression, misstatement, or intent to evade tax. The disputed demand was therefore described as liable to deletion, subject to appropriation of the amount already paid. en-us Tue, 24 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788693 Service tax on construction of a residential complex was said to be inapplicable where the project comprised only four residential units, because the statutory threshold of more than twelve residential units was not met. The commentary also states that a demand based merely on comparison of ST-3 returns and bank statements is unsustainable unless the nature and taxability of the underlying receipts are independently verified. It further notes that the extended period of limitation cannot be invoked without material showing wilful suppression, misstatement, or intent to evade tax. The disputed demand was therefore described as liable to deletion, subject to appropriation of the amount already paid. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788693