https://www.taxtmi.com/caselaws?id=799012 Cable-laying under or alongside roads does not constitute erection, commissioning and installation service where it does not result in erection, installation or commissioning of specified plant, machinery, equipment or structures. Service-tax demands require a clear basis, taxable value, and year-wise and category-wise break-up; demands lacking these particulars are vague and unsustainable. The extended limitation period does not apply where transactions were recorded in regular books, routed through banking channels, disclosed in financial statements, and non-payment arose from a bona fide, interpretational understanding of taxability. In the absence of suppression, fraud, concealment, mala fides, or misstatement, fiscal liabilities based on such demands cannot be sustained. en-us Tue, 01 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799012 Cable-laying under or alongside roads does not constitute erection, commissioning and installation service where it does not result in erection, installation or commissioning of specified plant, machinery, equipment or structures. Service-tax demands require a clear basis, taxable value, and year-wise and category-wise break-up; demands lacking these particulars are vague and unsustainable. The extended limitation period does not apply where transactions were recorded in regular books, routed through banking channels, disclosed in financial statements, and non-payment arose from a bona fide, interpretational understanding of taxability. In the absence of suppression, fraud, concealment, mala fides, or misstatement, fiscal liabilities based on such demands cannot be sustained. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799012