https://www.taxtmi.com/caselaws?id=445366 CESTAT NEW DELHI allowed the appeal regarding non-payment of service tax on works contract services for April-September 2013. The tribunal held that services provided by appellant to local authority involving construction, erection, and commissioning of pipeline/water supply were exempted under Notification 25/2012 dated 20.06.2012, considering the definition of local authority under section 65B(31) of Finance Act. The Commissioner's order dated 31.3.2015 was set aside as unsustainable. en-us Thu, 19 Oct 2023 00:00:00 +0530 Tue, 07 Nov 2023 08:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445366 CESTAT NEW DELHI allowed the appeal regarding non-payment of service tax on works contract services for April-September 2013. The tribunal held that services provided by appellant to local authority involving construction, erection, and commissioning of pipeline/water supply were exempted under Notification 25/2012 dated 20.06.2012, considering the definition of local authority under section 65B(31) of Finance Act. The Commissioner's order dated 31.3.2015 was set aside as unsustainable. Case-Laws Service Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445366