https://www.taxtmi.com/caselaws?id=795468 Service-tax exemption covered installation and commissioning of public street lighting and LT lines for Panchayats, as Panchayats are local authorities and the works were predominantly for non-commercial public use. The appeal was treated as timely because delayed dispatch to an earlier address, subsequent supply of a true copy, and the assessee's prompt response supported the asserted communication date. Extended limitation could not be invoked solely on Form 26AS or income-tax data without cogent evidence of deliberate suppression or intent to evade tax. The public-utility nature of the works, bona fide belief in exemption, and absence of tax collection meant the service-tax demand was time-barred, with consequential relief available. 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 covered installation and commissioning of public street lighting and LT lines for Panchayats, as Panchayats are local authorities and the works were predominantly for non-commercial public use. The appeal was treated as timely because delayed dispatch to an earlier address, subsequent supply of a true copy, and the assessee's prompt response supported the asserted communication date. Extended limitation could not be invoked solely on Form 26AS or income-tax data without cogent evidence of deliberate suppression or intent to evade tax. The public-utility nature of the works, bona fide belief in exemption, and absence of tax collection meant the service-tax demand was time-barred, with consequential relief available. Case-Laws Service Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795468