https://www.taxtmi.com/caselaws?id=448240 The Tribunal upheld the Commissioner (Appeals) decision confirming that M/s Meatek Food Machineries India (P) Ltd. was entitled to the exemption under Mega Exemption Notification No.25/2012-ST for services provided to the Kolkata Municipal Corporation. The construction of the slaughterhouse was deemed a regulatory function of the municipal corporation and not commercial in nature, thus exempt from service tax. The Tribunal dismissed the Revenue's appeal, affirming the exemption's applicability and negating the demand for service tax, interest, and penalties under the Finance Act, 1994. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 09:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448240 The Tribunal upheld the Commissioner (Appeals) decision confirming that M/s Meatek Food Machineries India (P) Ltd. was entitled to the exemption under Mega Exemption Notification No.25/2012-ST for services provided to the Kolkata Municipal Corporation. The construction of the slaughterhouse was deemed a regulatory function of the municipal corporation and not commercial in nature, thus exempt from service tax. The Tribunal dismissed the Revenue's appeal, affirming the exemption's applicability and negating the demand for service tax, interest, and penalties under the Finance Act, 1994. Case-Laws Service Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448240