https://www.taxtmi.com/caselaws?id=407680 The Court ruled in favor of the petitioner, a State-owned public sector undertaking, in a case concerning the applicability of service tax to works contract services provided by contractors for constructing additional godowns. The Court upheld the appellate authority's order exempting the service from service tax, emphasizing the reintroduction of the exemption clause through subsequent notifications and the clarity provided by the Finance Act, 2016. The Court found the original adjudicating authority's order erroneous and allowed the writ petition challenging it, highlighting the petitioner's entitlement to the benefit under the Mega Exemption Notification for construction activities. en-us Fri, 19 Mar 2021 00:00:00 +0530 Sat, 30 Oct 2021 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407680 The Court ruled in favor of the petitioner, a State-owned public sector undertaking, in a case concerning the applicability of service tax to works contract services provided by contractors for constructing additional godowns. The Court upheld the appellate authority's order exempting the service from service tax, emphasizing the reintroduction of the exemption clause through subsequent notifications and the clarity provided by the Finance Act, 2016. The Court found the original adjudicating authority's order erroneous and allowed the writ petition challenging it, highlighting the petitioner's entitlement to the benefit under the Mega Exemption Notification for construction activities. Case-Laws Service Tax Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407680