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Introducing the “In Favour Of” filter in Case Laws.
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of The CESTAT held that service tax demand on works contract services rendered to educational institutions up to 01-07-2012 is unsustainable, as the Revenue failed to prove these constructions were primarily for commerce or industry. The exemption under Mega Exemption Notification 25/2012-ST did not apply beyond 01-04-2015 and was limited to services provided to government entities. For the period post 01-07-2012, the redefined 'works contract' service is taxable regardless of the purpose of construction, thus the demand for this period is upheld, subject to limitation findings. The demand on works contract services rendered as a sub-contractor is also sustained. The extended period for demand is not invokable due to absence of willful suppression or fraud, limiting recoveries to the normal limitation period. Penalties under Sections 77(2) and 78 of the Finance Act, 1994 are set aside. The appeal is allowed in part.
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