https://www.taxtmi.com/caselaws?id=398718 Services rendered to State corporations and other bodies were treated as exempt where the recipient qualified as a governmental authority under Notification No. 25/2012-ST as amended, so the works contract demand was set aside. Construction of flats allotted to the landowner under a development agreement was treated as a principal-to-principal arrangement, with no taxable service found on the transfer of constructed area, so that demand was also rejected. For trenching and site formation services completed and invoiced before 30.06.2011, the point of taxation could not be shifted to receipt of consideration without the assessee's opted application, making the demand unsustainable. All substantive demands and consequential penalties were set aside. en-us Tue, 22 Sep 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398718 Services rendered to State corporations and other bodies were treated as exempt where the recipient qualified as a governmental authority under Notification No. 25/2012-ST as amended, so the works contract demand was set aside. Construction of flats allotted to the landowner under a development agreement was treated as a principal-to-principal arrangement, with no taxable service found on the transfer of constructed area, so that demand was also rejected. For trenching and site formation services completed and invoiced before 30.06.2011, the point of taxation could not be shifted to receipt of consideration without the assessee's opted application, making the demand unsustainable. All substantive demands and consequential penalties were set aside. Case-Laws Service Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398718