Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.

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....Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed.....