https://www.taxtmi.com/caselaws?id=795735 Amounts recovered, forfeited or written off because subcontractors breached contractual obligations are not consideration for tolerating an act unless a prior agreement requires tolerance in return for consideration; the miscellaneous-income levy was therefore unsustainable. Infrastructure services supplied to HSIIDC qualified for exemption because it was State-controlled and performed municipal-type public-utility functions, while the contracted works were public infrastructure. Separately identifiable road-work components of composite contracts remained eligible for the applicable exclusion or exemption. As the taxpayer had disclosed records, filed returns and faced an interpretational audit dispute, there was no suppression with intent to evade tax; the extended period and penalty could not apply. en-us Tue, 21 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795735 Amounts recovered, forfeited or written off because subcontractors breached contractual obligations are not consideration for tolerating an act unless a prior agreement requires tolerance in return for consideration; the miscellaneous-income levy was therefore unsustainable. Infrastructure services supplied to HSIIDC qualified for exemption because it was State-controlled and performed municipal-type public-utility functions, while the contracted works were public infrastructure. Separately identifiable road-work components of composite contracts remained eligible for the applicable exclusion or exemption. As the taxpayer had disclosed records, filed returns and faced an interpretational audit dispute, there was no suppression with intent to evade tax; the extended period and penalty could not apply. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795735