https://www.taxtmi.com/caselaws?id=802017 Hiring hot-mix plants, paver machines and accessories under agreements for consideration constitutes supply of tangible goods rather than construction, repair or road-maintenance services; the relevant construction and public-works exemptions therefore do not apply. Where service tax is not separately collected, taxable value is computed on a cum-tax basis. Threshold exemption is unavailable if preceding-year taxable turnover exceeds the prescribed limit. Failure to obtain registration or file returns despite taxable turnover above that limit, without a plausible explanation or bona fide belief, constitutes suppression with intent to evade tax. That conduct permits extended limitation and attracts the statutory equal penalty, while time-barred periods remain excluded. en-us Wed, 28 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802017 Hiring hot-mix plants, paver machines and accessories under agreements for consideration constitutes supply of tangible goods rather than construction, repair or road-maintenance services; the relevant construction and public-works exemptions therefore do not apply. Where service tax is not separately collected, taxable value is computed on a cum-tax basis. Threshold exemption is unavailable if preceding-year taxable turnover exceeds the prescribed limit. Failure to obtain registration or file returns despite taxable turnover above that limit, without a plausible explanation or bona fide belief, constitutes suppression with intent to evade tax. That conduct permits extended limitation and attracts the statutory equal penalty, while time-barred periods remain excluded. Case-Laws Service Tax Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802017