https://www.taxtmi.com/caselaws?id=794570 Road cutting and allied services connected with public infrastructure were treated as falling within the mega exemption under Notification No. 25/2012-ST, including services linked to functions entrusted to a Panchayat under Article 243G. The exemption was upheld for services received from government or local authorities, while the monetary restriction introduced later under Notification No. 22/2016-ST remained relevant where the prescribed threshold was exceeded. On limitation, the dispute was treated as an interpretational issue; in the absence of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, the extended period could not be invoked and the demand on that basis was unsustainable. en-us Fri, 03 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794570 Road cutting and allied services connected with public infrastructure were treated as falling within the mega exemption under Notification No. 25/2012-ST, including services linked to functions entrusted to a Panchayat under Article 243G. The exemption was upheld for services received from government or local authorities, while the monetary restriction introduced later under Notification No. 22/2016-ST remained relevant where the prescribed threshold was exceeded. On limitation, the dispute was treated as an interpretational issue; in the absence of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, the extended period could not be invoked and the demand on that basis was unsustainable. Case-Laws Service Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794570