https://www.taxtmi.com/caselaws?id=793631 Construction for police housing, tsunami rehabilitation houses, hospitals and municipal works was held not liable to service tax under commercial or industrial construction service or construction of complex service, because the police quarters were already covered by prior decisions, the tsunami work involved individual houses rather than a residential complex, and the hospital and municipal works were composite works contract activity not sustainable under the invoked service categories. The extended limitation period was also rejected because the record showed no wilful suppression, fraud or misstatement with intent to evade tax. The renting of immovable property demand against the individual appellant likewise failed, as the ownership plea was uncontroverted and the demand was time-barred on the facts. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793631 Construction for police housing, tsunami rehabilitation houses, hospitals and municipal works was held not liable to service tax under commercial or industrial construction service or construction of complex service, because the police quarters were already covered by prior decisions, the tsunami work involved individual houses rather than a residential complex, and the hospital and municipal works were composite works contract activity not sustainable under the invoked service categories. The extended limitation period was also rejected because the record showed no wilful suppression, fraud or misstatement with intent to evade tax. The renting of immovable property demand against the individual appellant likewise failed, as the ownership plea was uncontroverted and the demand was time-barred on the facts. Case-Laws Service Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793631