https://www.taxtmi.com/caselaws?id=472905 Non-commercial construction and related services supplied to governmental nuclear-power organisations fell outside the invoked construction and maintenance service categories. A bona fide belief in non-taxability meant that non-registration and non-filing of returns, without evidence of intent to evade tax, did not establish suppression or permit the extended limitation period. Composite construction agreements required assessment as works contract service rather than under the construction and maintenance categories used in the demand. The service-tax demand, interest and penalties were set aside with consequential relief. en-us Wed, 11 Sep 2019 00:00:00 +0530 Wed, 28 Oct 2026 18:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472905 Non-commercial construction and related services supplied to governmental nuclear-power organisations fell outside the invoked construction and maintenance service categories. A bona fide belief in non-taxability meant that non-registration and non-filing of returns, without evidence of intent to evade tax, did not establish suppression or permit the extended limitation period. Composite construction agreements required assessment as works contract service rather than under the construction and maintenance categories used in the demand. The service-tax demand, interest and penalties were set aside with consequential relief. Case-Laws Service Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472905