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CESTAT dismissed the appeal, upholding service tax liability on the appellant for works contract services rendered to a Krishi Upaj Mandi Samiti. The Tribunal held that, though constituted under a State enactment, the Samiti does not qualify as a 'Government authority' under Notification No. 25/2012-ST (as amended), when read with Article 243W and the Twelfth Schedule, and thus services provided to it are not per se exempt. Exemption under Sl. No. 12(e) was denied as the activities did not fall within the notified categories. Exemption under Sl. No. 13(a) was also rejected since the roads constructed were not for use by the general public but within restricted residential/other complexes.
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