https://www.taxtmi.com/caselaws?id=790809 Services rendered in relation to residential quarters or a colony not used for commerce or industry were treated as outside the taxable ambit relied upon by the Revenue, and the record also indicated that tax had in some instances already been discharged by the principal contractor, the value in some cases fell within the exemption threshold, and abatement under the valuation rules had to be considered. The demand was also held time-barred because it was based on balance-sheet and Form 26AS material, while the appellant was registered and had filed returns; in the absence of evidence of suppression, fraud, or wilful misstatement with intent to evade tax, the extended period could not be invoked. The demand therefore failed on limitation, with only admitted tax liability remaining payable. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790809 Services rendered in relation to residential quarters or a colony not used for commerce or industry were treated as outside the taxable ambit relied upon by the Revenue, and the record also indicated that tax had in some instances already been discharged by the principal contractor, the value in some cases fell within the exemption threshold, and abatement under the valuation rules had to be considered. The demand was also held time-barred because it was based on balance-sheet and Form 26AS material, while the appellant was registered and had filed returns; in the absence of evidence of suppression, fraud, or wilful misstatement with intent to evade tax, the extended period could not be invoked. The demand therefore failed on limitation, with only admitted tax liability remaining payable. Case-Laws Service Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790809