https://www.taxtmi.com/forum/issue?id=117549 Eligibility for exemption under Notification No.25/2012 (clause 12A(b)) hinges on whether the recipient qualifies as a governmental authority-i.e., statutory creation or government establishment with ninety percent or more equity/control that performs functions under Article 243W-and whether the constructed facility serves non commercial purposes and meets temporal and stamp duty conditions. Separately, the small service provider exemption requires that the provider's aggregate taxable services in the preceding financial year fall below the notified threshold; both entitlements demand examination of the contract, the purpose of works, preceding year turnover, and documentary compliance. en-us Tue, 05 Oct 2021 11:21:06 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117549 Eligibility for exemption under Notification No.25/2012 (clause 12A(b)) hinges on whether the recipient qualifies as a governmental authority-i.e., statutory creation or government establishment with ninety percent or more equity/control that performs functions under Article 243W-and whether the constructed facility serves non commercial purposes and meets temporal and stamp duty conditions. Separately, the small service provider exemption requires that the provider's aggregate taxable services in the preceding financial year fall below the notified threshold; both entitlements demand examination of the contract, the purpose of works, preceding year turnover, and documentary compliance. Discussion-Forum Service Tax Tue, 05 Oct 2021 11:21:06 +0530 https://www.taxtmi.com/forum/issue?id=117549