https://www.taxtmi.com/caselaws?id=795961 Sale of seller-developed plots constitutes a transfer of immovable property, not taxable Site Formation and Development Service, where development is undertaken before sale and no service is rendered to purchasers. Advances received under a flat-sale scheme did not alter this character where flats were not sold and the advances were refunded or adjusted against plot sales. Extended limitation requires evidence of fraud, wilful misstatement, suppression, clandestine activity, or deliberate intent to evade tax; mere non-payment, delayed filing, or an interpretative difference is insufficient. Accordingly, the demand was time-barred and the related interest and penalties were set aside. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795961 Sale of seller-developed plots constitutes a transfer of immovable property, not taxable Site Formation and Development Service, where development is undertaken before sale and no service is rendered to purchasers. Advances received under a flat-sale scheme did not alter this character where flats were not sold and the advances were refunded or adjusted against plot sales. Extended limitation requires evidence of fraud, wilful misstatement, suppression, clandestine activity, or deliberate intent to evade tax; mere non-payment, delayed filing, or an interpretative difference is insufficient. Accordingly, the demand was time-barred and the related interest and penalties were set aside. Case-Laws Service Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795961