https://www.taxtmi.com/caselaws?id=794768 Construction of government staff quarters and similar residential projects was treated as outside the tax net where the activity was for government accommodation and satisfied the personal-use exclusion in residential complex service, with the non-commercial character also taking it outside works contract taxation. Construction for APMC was treated as taxable because the recipient's activity was commercial in nature; suppression, non-registration, non-filing and non-payment supported invocation of the extended period, subject to cum-tax and composition relief in recomputation. GETCO-related construction was held exempt as connected with electricity transmission and distribution, and the surviving tax and penalty were remanded for fresh calculation. en-us Thu, 09 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794768 Construction of government staff quarters and similar residential projects was treated as outside the tax net where the activity was for government accommodation and satisfied the personal-use exclusion in residential complex service, with the non-commercial character also taking it outside works contract taxation. Construction for APMC was treated as taxable because the recipient's activity was commercial in nature; suppression, non-registration, non-filing and non-payment supported invocation of the extended period, subject to cum-tax and composition relief in recomputation. GETCO-related construction was held exempt as connected with electricity transmission and distribution, and the surviving tax and penalty were remanded for fresh calculation. Case-Laws Service Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794768