https://www.taxtmi.com/caselaws?id=448492 CESTAT NEW DELHI held that demands raised under non-existent charging sections 65(105)(zzd), (zzg) and (zzzza) cannot be sustained, as these provisions did not exist during the relevant period. The tribunal found complete non-application of mind by authorities who confirmed demands under non-existent legal provisions. Additionally, services rendered to PWD (Government department) and NOIDA (local authority) qualified for exemption under notification 25/2012-ST. Revenue's appeal was rejected while assessee's three appeals were allowed, with the impugned order set aside. 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 CESTAT NEW DELHI held that demands raised under non-existent charging sections 65(105)(zzd), (zzg) and (zzzza) cannot be sustained, as these provisions did not exist during the relevant period. The tribunal found complete non-application of mind by authorities who confirmed demands under non-existent legal provisions. Additionally, services rendered to PWD (Government department) and NOIDA (local authority) qualified for exemption under notification 25/2012-ST. Revenue's appeal was rejected while assessee's three appeals were allowed, with the impugned order set aside. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448492