https://www.taxtmi.com/caselaws?id=450157 Works contract services rendered to State-created and State-controlled bodies engaged in education, health, housing and allied public functions were treated as exempt under the amended definition of "governmental authority" in Notification No. 25/2012-ST, read with Notification No. 02/2014-ST. Subcontracted works contract services for exempt main contracts were also covered by the subcontract exemption. For construction-related services in an SEZ, the Special Economic Zones law was treated as having overriding effect, so procedural non-production of prescribed forms did not defeat substantive exemption. On that basis, the tax and penalty demands were set aside. en-us Wed, 28 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450157 Works contract services rendered to State-created and State-controlled bodies engaged in education, health, housing and allied public functions were treated as exempt under the amended definition of "governmental authority" in Notification No. 25/2012-ST, read with Notification No. 02/2014-ST. Subcontracted works contract services for exempt main contracts were also covered by the subcontract exemption. For construction-related services in an SEZ, the Special Economic Zones law was treated as having overriding effect, so procedural non-production of prescribed forms did not defeat substantive exemption. On that basis, the tax and penalty demands were set aside. Case-Laws Service Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450157