https://www.taxtmi.com/caselaws?id=757573 CESTAT New Delhi held that appellant's services were exempt from service tax liability. The tribunal classified appellant's activities as Works Contract Services or Erection, Commissioning, Installation Services, finding maintenance services provided to government buildings covered by retrospective exemption under Section 98 from 16.6.2005 to 28.05.2012. Fire-fighting equipment installation in non-commercial government buildings was exempt. Services to PWD/CPWD were not liable to service tax under exemption N/N. 25/2012-ST dated 20.06.2012. The impugned order was set aside and appeal allowed. en-us Fri, 23 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757573 CESTAT New Delhi held that appellant's services were exempt from service tax liability. The tribunal classified appellant's activities as Works Contract Services or Erection, Commissioning, Installation Services, finding maintenance services provided to government buildings covered by retrospective exemption under Section 98 from 16.6.2005 to 28.05.2012. Fire-fighting equipment installation in non-commercial government buildings was exempt. Services to PWD/CPWD were not liable to service tax under exemption N/N. 25/2012-ST dated 20.06.2012. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757573