https://www.taxtmi.com/caselaws?id=795565 Works contract services supplied to the PWD fall within the reverse-charge allocation under Notification No. 30/2012-S.T., requiring the service provider to bear only 50% of the service tax liability. The tax demand must therefore be recomputed after granting that benefit. Extended limitation may nevertheless be invoked where the provider knew the services were taxable but did not pay tax, obtain registration, file prescribed returns, or disclose the liability to the department. Interest and penalty remain leviable on the recomputed tax liability. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795565 Works contract services supplied to the PWD fall within the reverse-charge allocation under Notification No. 30/2012-S.T., requiring the service provider to bear only 50% of the service tax liability. The tax demand must therefore be recomputed after granting that benefit. Extended limitation may nevertheless be invoked where the provider knew the services were taxable but did not pay tax, obtain registration, file prescribed returns, or disclose the liability to the department. Interest and penalty remain leviable on the recomputed tax liability. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795565