https://www.taxtmi.com/caselaws?id=795393 Extended limitation cannot rest solely on Form 26AS or income-tax data where the Revenue has not verified the nature of services or proved willful suppression by a registered assessee; the service-tax demand was therefore time-barred. Waterproofing undertaken for the first time to rectify seepage in an existing damaged structure may constitute original works, as original works extend beyond newly constructed premises. However, exemption for services relating to original works pertaining to a single residential unit requires clear proof that the work concerned such units, and the full exemption claim was not established on the available material. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795393 Extended limitation cannot rest solely on Form 26AS or income-tax data where the Revenue has not verified the nature of services or proved willful suppression by a registered assessee; the service-tax demand was therefore time-barred. Waterproofing undertaken for the first time to rectify seepage in an existing damaged structure may constitute original works, as original works extend beyond newly constructed premises. However, exemption for services relating to original works pertaining to a single residential unit requires clear proof that the work concerned such units, and the full exemption claim was not established on the available material. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795393