https://www.taxtmi.com/caselaws?id=442453 The Tribunal held that SBPDCL qualifies as a 'Government Authority' under Notification No. 25/2012-ST and the works carried out by the Appellant for SBPDCL are functions entrusted to a Municipality under Article 243W of the Constitution of India. Therefore, the Appellant is eligible for exemption under the said notification. The Tribunal also ruled that the extended period of limitation was not applicable as there was no evidence of deliberate default or suppression by the Appellant. Consequently, the demand confirmed in the impugned order was set aside, and the appeal filed by the Appellant was allowed. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442453 The Tribunal held that SBPDCL qualifies as a 'Government Authority' under Notification No. 25/2012-ST and the works carried out by the Appellant for SBPDCL are functions entrusted to a Municipality under Article 243W of the Constitution of India. Therefore, the Appellant is eligible for exemption under the said notification. The Tribunal also ruled that the extended period of limitation was not applicable as there was no evidence of deliberate default or suppression by the Appellant. Consequently, the demand confirmed in the impugned order was set aside, and the appeal filed by the Appellant was allowed. Case-Laws Service Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442453