https://www.taxtmi.com/caselaws?id=796456 Road construction and maintenance services performed for municipal and public works authorities fell within the road-related works exempt under Notification No. 25/2012-ST, based on supporting certificates and documents. Receipts for supply of soil represented a sale of goods and were not subject to service tax. A bona fide belief regarding the exempt or non-taxable nature of these receipts did not support invocation of the extended limitation period under Section 73(1). The service-tax demand, together with consequential interest and penalties, was therefore unsustainable. en-us Wed, 24 Jun 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796456 Road construction and maintenance services performed for municipal and public works authorities fell within the road-related works exempt under Notification No. 25/2012-ST, based on supporting certificates and documents. Receipts for supply of soil represented a sale of goods and were not subject to service tax. A bona fide belief regarding the exempt or non-taxable nature of these receipts did not support invocation of the extended limitation period under Section 73(1). The service-tax demand, together with consequential interest and penalties, was therefore unsustainable. Case-Laws Service Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796456