https://www.taxtmi.com/caselaws?id=790809 Construction of residential quarters and a colony for employee stay, together with allied works, was found on the facts to fall outside the impugned construction-service levy, as the decisive factor was the residential and non-commercial character of the activity rather than the contractor status of the assessee. The Tribunal also held that the extended limitation period was unavailable because the department relied on records such as the balance sheet and Form 26AS, with no evidence of suppression, wilful misstatement, or intent to evade tax; mere non-payment or non-filing of returns was insufficient in a case turning on liability interpretation. The remaining admitted liability was preserved. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790809 Construction of residential quarters and a colony for employee stay, together with allied works, was found on the facts to fall outside the impugned construction-service levy, as the decisive factor was the residential and non-commercial character of the activity rather than the contractor status of the assessee. The Tribunal also held that the extended limitation period was unavailable because the department relied on records such as the balance sheet and Form 26AS, with no evidence of suppression, wilful misstatement, or intent to evade tax; mere non-payment or non-filing of returns was insufficient in a case turning on liability interpretation. The remaining admitted liability was preserved. Case-Laws Service Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790809