https://www.taxtmi.com/caselaws?id=798796 Construction of residential staff quarters for factory employees does not constitute Commercial or Industrial Construction Service merely because the employer operates an industrial undertaking; such housing is a welfare activity. A sub-contractor remains independently liable to service tax even where the main contractor has paid it. However, the extended limitation period under the proviso to Section 73(1) requires suppression or wilful misstatement intended to evade tax. Bona fide non-payment amid genuinely divergent judicial views on taxability does not establish that intent, rendering a demand based solely on the extended period time-barred, with related interest and penalties unsustainable. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798796 Construction of residential staff quarters for factory employees does not constitute Commercial or Industrial Construction Service merely because the employer operates an industrial undertaking; such housing is a welfare activity. A sub-contractor remains independently liable to service tax even where the main contractor has paid it. However, the extended limitation period under the proviso to Section 73(1) requires suppression or wilful misstatement intended to evade tax. Bona fide non-payment amid genuinely divergent judicial views on taxability does not establish that intent, rendering a demand based solely on the extended period time-barred, with related interest and penalties unsustainable. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798796