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The dominant issue was whether works contract services for a public water supply scheme (pipeline laying and allied works) provided to a government authority were exempt under specified notifications/entries, including Sl. No. 12 of Notification No. 25/2012-ST. The tribunal held exemption applies only if the activities strictly fall within the notification; on examining the nature of work, the claimed exemption was denied and the corresponding service tax demand sustained, while the demand relating to exempt water-treatment/sewerage-related works (including certain underground reservoir/ranney well works) was correctly dropped. On limitation, extended period was upheld because prior conduct under VCES negated bona fide belief, sustaining the demand. Penalties under s.77 and interest under s.75 were upheld for statutory contraventions and delayed payment, and the appeal was dismissed. - CESTAT
The dominant issue was whether works contract services for a public water supply scheme (pipeline laying and allied works) provided to a government authority were exempt under specified notifications/entries, including Sl. No. 12 of Notification No. 25/2012-ST. The tribunal held exemption applies only if the activities strictly fall within the notification; on examining the nature of work, the claimed exemption was denied and the corresponding service tax demand sustained, while the demand relating to exempt water-treatment/sewerage-related works (including certain underground reservoir/ranney well works) was correctly dropped. On limitation, extended period was upheld because prior conduct under VCES negated bona fide belief, sustaining the demand. Penalties under s.77 and interest under s.75 were upheld for statutory contraventions and delayed payment, and the appeal was dismissed. - CESTAT
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