https://www.taxtmi.com/caselaws?id=793988 Classification of an activity as taxable service depends on its substance and contractual reality, and non-payment disclosed only in audit can support suppression and invocation of the extended limitation period. Waiver of penalty on reasonable cause does not, by itself, negate the demand or the finding of suppression. A plea of revenue neutrality must be proved with documentary support; where the assessee cannot show that the main contractor's tax payment covered the disputed receipts, the defence fails. The burden of rebutting taxability is not discharged by mere assertion that the main contractor paid service tax, and liability for taxable maintenance, management and repair services remains enforceable on the facts. en-us Tue, 23 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793988 Classification of an activity as taxable service depends on its substance and contractual reality, and non-payment disclosed only in audit can support suppression and invocation of the extended limitation period. Waiver of penalty on reasonable cause does not, by itself, negate the demand or the finding of suppression. A plea of revenue neutrality must be proved with documentary support; where the assessee cannot show that the main contractor's tax payment covered the disputed receipts, the defence fails. The burden of rebutting taxability is not discharged by mere assertion that the main contractor paid service tax, and liability for taxable maintenance, management and repair services remains enforceable on the facts. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793988