https://www.taxtmi.com/caselaws?id=788998 Fresh show cause notice was required after remand before any later-period demand could be sustained against the partnership firm, so the demand for 2009-10 and 2010-11 was set aside. Construction of a community hall and fruit and vegetable stalls was treated as taxable commercial construction on the facts, so that demand was upheld. For valuation, statutory TDS deducted under income-tax law and refundable security deposits were not part of taxable value, while boundary walls, sports complex and landscaping were treated as non-commercial or public-use works and were not exigible to service tax. Verification was permitted for the EWS house payment. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788998 Fresh show cause notice was required after remand before any later-period demand could be sustained against the partnership firm, so the demand for 2009-10 and 2010-11 was set aside. Construction of a community hall and fruit and vegetable stalls was treated as taxable commercial construction on the facts, so that demand was upheld. For valuation, statutory TDS deducted under income-tax law and refundable security deposits were not part of taxable value, while boundary walls, sports complex and landscaping were treated as non-commercial or public-use works and were not exigible to service tax. Verification was permitted for the EWS house payment. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788998