https://www.taxtmi.com/caselaws?id=423539 The Tribunal allowed the appeal, setting aside the demand, penalties, and late fees imposed on the appellant for non-payment of service tax under reverse charge mechanism. The appellant, a Government Company with full equity ownership and control by the Government of Rajasthan, was found to meet the criteria for exemption under Notification No. 25/2012 for works contract services related to water supply infrastructure. The Tribunal granted consequential benefits to the appellant based on their status as a Government Company, entitling them to the exemption. en-us Tue, 31 May 2022 00:00:00 +0530 Fri, 10 Mar 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423539 The Tribunal allowed the appeal, setting aside the demand, penalties, and late fees imposed on the appellant for non-payment of service tax under reverse charge mechanism. The appellant, a Government Company with full equity ownership and control by the Government of Rajasthan, was found to meet the criteria for exemption under Notification No. 25/2012 for works contract services related to water supply infrastructure. The Tribunal granted consequential benefits to the appellant based on their status as a Government Company, entitling them to the exemption. Case-Laws Service Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423539