https://www.taxtmi.com/caselaws?id=796646 A municipal certificate issued after site verification by an authorised technical person recorded that the construction project was completed in all respects before 01.07.2010. A later formal completion certificate issued by the municipal authorities was treated as procedural certification and did not alter the actual completion date recorded in the earlier certificate. The notes state that the earlier certificate validly established project completion for service-tax purposes, rendering the service-tax demand, related interest and penalty based on rejecting that evidence unsustainable. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796646 A municipal certificate issued after site verification by an authorised technical person recorded that the construction project was completed in all respects before 01.07.2010. A later formal completion certificate issued by the municipal authorities was treated as procedural certification and did not alter the actual completion date recorded in the earlier certificate. The notes state that the earlier certificate validly established project completion for service-tax purposes, rendering the service-tax demand, related interest and penalty based on rejecting that evidence unsustainable. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796646