https://www.taxtmi.com/caselaws?id=796548 Construction of residential complex service was treated as taxable only from 1 July 2010; therefore, a service-tax demand for the earlier period was unsustainable. For the taxable period, documentary evidence showed that tax had been discharged on the relevant consideration. Extended limitation could not be invoked because the assessee was registered, filed ST-3 returns and paid tax on its receipts, circumstances that negated suppression. The demand, interest and penalty were consequently unsustainable, although voluntary payments made without protest were not refundable. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796548 Construction of residential complex service was treated as taxable only from 1 July 2010; therefore, a service-tax demand for the earlier period was unsustainable. For the taxable period, documentary evidence showed that tax had been discharged on the relevant consideration. Extended limitation could not be invoked because the assessee was registered, filed ST-3 returns and paid tax on its receipts, circumstances that negated suppression. The demand, interest and penalty were consequently unsustainable, although voluntary payments made without protest were not refundable. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796548