https://www.taxtmi.com/caselaws?id=801136 Service-tax liability in joint development arrangements depends on contractual rights, consideration, period-wise taxability, correct classification as construction service or works contract, and valuation without duplicating values already taxed. Land or development rights may constitute non-monetary consideration only after taxable character is established. Reverse-charge liability requires proof of each statutory prerequisite, including qualifying GTA documentation, provider status for security and legal services, and supply by an independent manpower provider; ledger entries alone are insufficient. Extended limitation requires fraud, wilful misstatement, or deliberate suppression intended to evade tax, assessed separately for distinct transactions. Penalties depend on the ultimate findings on liability and limitation. en-us Thu, 15 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801136 Service-tax liability in joint development arrangements depends on contractual rights, consideration, period-wise taxability, correct classification as construction service or works contract, and valuation without duplicating values already taxed. Land or development rights may constitute non-monetary consideration only after taxable character is established. Reverse-charge liability requires proof of each statutory prerequisite, including qualifying GTA documentation, provider status for security and legal services, and supply by an independent manpower provider; ledger entries alone are insufficient. Extended limitation requires fraud, wilful misstatement, or deliberate suppression intended to evade tax, assessed separately for distinct transactions. Penalties depend on the ultimate findings on liability and limitation. Case-Laws Service Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801136