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CESTAT allowed appellant's appeal against service tax demand on work contract services. Appellant performed plumbing, tiling, flooring, and finishing works on incomplete structures for main contractors serving Rajya Krishi Utpadan Mandi Parishad. Tribunal held appellant's activities constituted original works rather than mere finishing services, as appellant received building shells and completed all necessary construction activities. Additionally, CESTAT ruled work contract services qualified for exemption under Notification 25/2012-ST since RKUMP constituted governmental authority established by state legislation. Following Supreme Court precedent in Shapoorji Pallonji case recognizing educational institutions as governmental authorities, Tribunal determined exemption applied. Consequently, service tax demand was unsustainable on both grounds, penalties were unwarranted, and impugned order was set aside with appeal allowed.
CESTAT allowed appellant's appeal against service tax demand on work contract services. Appellant performed plumbing, tiling, flooring, and finishing works on incomplete structures for main contractors serving Rajya Krishi Utpadan Mandi Parishad. Tribunal held appellant's activities constituted original works rather than mere finishing services, as appellant received building shells and completed all necessary construction activities. Additionally, CESTAT ruled work contract services qualified for exemption under Notification 25/2012-ST since RKUMP constituted governmental authority established by state legislation. Following Supreme Court precedent in Shapoorji Pallonji case recognizing educational institutions as governmental authorities, Tribunal determined exemption applied. Consequently, service tax demand was unsustainable on both grounds, penalties were unwarranted, and impugned order was set aside with appeal allowed.
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