https://www.taxtmi.com/caselaws?id=376793 The Tribunal rejected the Revenue's appeal and upheld the Order-in-Original, ruling in favor of the service provider. The dispute centered on the classification of services, eligibility for exemptions, calculation of service tax liability, and the status of entities like GNIDA, UPRNNL, KDA, and IRCON International Ltd. as governmental authorities. The Tribunal found that the service provider's classification was valid, and the entities in question could be considered governmental authorities for exemption purposes. The Revenue's arguments were deemed lacking in merit, leading to the dismissal of their appeal. en-us Wed, 06 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376793 The Tribunal rejected the Revenue's appeal and upheld the Order-in-Original, ruling in favor of the service provider. The dispute centered on the classification of services, eligibility for exemptions, calculation of service tax liability, and the status of entities like GNIDA, UPRNNL, KDA, and IRCON International Ltd. as governmental authorities. The Tribunal found that the service provider's classification was valid, and the entities in question could be considered governmental authorities for exemption purposes. The Revenue's arguments were deemed lacking in merit, leading to the dismissal of their appeal. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376793