https://www.taxtmi.com/caselaws?id=372023 The Appellate Authority upheld the decision that services provided to IIT and CPWD were exempt from service tax under Mega Exemption Notification No.25/2012-ST till 30.06.2012. Construction activities for IIT, Patna, and CPWD post 01.07.2012 were also deemed exempt under the same notification. The classification of CPWD and IIT as government authorities played a pivotal role in granting the exemption. The Tribunal rejected the revenue's appeal, citing legal precedents and circulars supporting the exemption, affirming the decision of the Commissioner (Appeals). en-us Thu, 06 Dec 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372023 The Appellate Authority upheld the decision that services provided to IIT and CPWD were exempt from service tax under Mega Exemption Notification No.25/2012-ST till 30.06.2012. Construction activities for IIT, Patna, and CPWD post 01.07.2012 were also deemed exempt under the same notification. The classification of CPWD and IIT as government authorities played a pivotal role in granting the exemption. The Tribunal rejected the revenue's appeal, citing legal precedents and circulars supporting the exemption, affirming the decision of the Commissioner (Appeals). Case-Laws Service Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372023