https://www.taxtmi.com/caselaws?id=797876 Erection services undertaken before 10.09.2004 were outside the service-tax levy, as taxability of erection service commenced with commissioning and installation service from that date; consideration for pre-taxability work was therefore exempt. For 2004-05 and 2005-06, where short-paid tax had already been discharged, a residual demand could not be sustained without established suppression of material facts. Information available from the assessee's own records did not support invocation of the extended limitation period. Consequently, no further service tax was recoverable on the impugned demand, and related interest and penalty did not survive. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797876 Erection services undertaken before 10.09.2004 were outside the service-tax levy, as taxability of erection service commenced with commissioning and installation service from that date; consideration for pre-taxability work was therefore exempt. For 2004-05 and 2005-06, where short-paid tax had already been discharged, a residual demand could not be sustained without established suppression of material facts. Information available from the assessee's own records did not support invocation of the extended limitation period. Consequently, no further service tax was recoverable on the impugned demand, and related interest and penalty did not survive. Case-Laws Service Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797876