https://www.taxtmi.com/caselaws?id=760801 CESTAT New Delhi denied service tax exemption under Notification No. 25/2012-ST for cable laying services under NOFN project. The appellant provided services to BSNL for broadband connectivity to Gram Panchayats but failed to pay service tax. CESTAT held that despite BSNL being government-owned, the project aimed at expanding subscriber base and increasing revenues constituted commercial activity. The exemption applies only to works "other than for commerce," which must be interpreted strictly. However, CESTAT granted cum-duty benefit, directing recalculation of demand treating total receipts as inclusive of service tax, with penalty to be recalculated accordingly. en-us Thu, 17 Oct 2024 00:00:00 +0530 Mon, 28 Oct 2024 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760801 CESTAT New Delhi denied service tax exemption under Notification No. 25/2012-ST for cable laying services under NOFN project. The appellant provided services to BSNL for broadband connectivity to Gram Panchayats but failed to pay service tax. CESTAT held that despite BSNL being government-owned, the project aimed at expanding subscriber base and increasing revenues constituted commercial activity. The exemption applies only to works "other than for commerce," which must be interpreted strictly. However, CESTAT granted cum-duty benefit, directing recalculation of demand treating total receipts as inclusive of service tax, with penalty to be recalculated accordingly. Case-Laws Service Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760801