https://www.taxtmi.com/caselaws?id=448492 Demands confirmed under charging provisions that had already been repealed for the relevant post-1.7.2012 period could not be sustained, because the notices and order proceeded on statutory clauses no longer in force and the assessee was not put to notice under the correct levy provisions. Services rendered to PWD and NOIDA were also held exempt under Notification No. 25/2012-ST, since PWD was treated as Government, NOIDA as a local authority, and the work was for non-commercial public purposes rather than commerce, industry, or business. The impugned order was therefore unsustainable and the assessee obtained consequential relief. en-us Thu, 18 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448492 Demands confirmed under charging provisions that had already been repealed for the relevant post-1.7.2012 period could not be sustained, because the notices and order proceeded on statutory clauses no longer in force and the assessee was not put to notice under the correct levy provisions. Services rendered to PWD and NOIDA were also held exempt under Notification No. 25/2012-ST, since PWD was treated as Government, NOIDA as a local authority, and the work was for non-commercial public purposes rather than commerce, industry, or business. The impugned order was therefore unsustainable and the assessee obtained consequential relief. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448492