https://www.taxtmi.com/caselaws?id=795468 Service-tax exemption for installation and commissioning of public street lighting and LT lines undertaken for Panchayats is examined as applying to original works predominantly intended for non-commercial public use, because Panchayats qualify as local authorities and the exemption is not confined to construction. The note also addresses limitation: delayed or defective communication of an order may support the asserted date of service for filing an appeal. Extended limitation for service-tax recovery requires cogent evidence of deliberate suppression or intent to evade tax; Form 26AS or income-tax data alone is insufficient, particularly where the works were reasonably treated as exempt public-utility services and tax was not collected. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795468 Service-tax exemption for installation and commissioning of public street lighting and LT lines undertaken for Panchayats is examined as applying to original works predominantly intended for non-commercial public use, because Panchayats qualify as local authorities and the exemption is not confined to construction. The note also addresses limitation: delayed or defective communication of an order may support the asserted date of service for filing an appeal. Extended limitation for service-tax recovery requires cogent evidence of deliberate suppression or intent to evade tax; Form 26AS or income-tax data alone is insufficient, particularly where the works were reasonably treated as exempt public-utility services and tax was not collected. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795468