https://www.taxtmi.com/caselaws?id=762698 CESTAT Ahmedabad allowed appellant's appeal in part regarding service tax exemption for construction activities. The tribunal set aside demands totaling Rs. 11,49,906/- for JCB/excavator rental services (Rs. 58,249/-), road construction work (Rs. 27,226/-), and water supply project (Rs. 10,64,431/-). Court held that transportation services fell under reverse charge mechanism applicable to service recipients, while road and water supply construction services qualified for exemption under Notification No. 25/2012-ST as they were ultimately for governmental authority GIDC, despite being provided through main contractor. Sub-contractor's services for government projects through main contractors remain exempt. Uncontested demand of Rs. 32,514/- was upheld. en-us Mon, 02 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762698 CESTAT Ahmedabad allowed appellant's appeal in part regarding service tax exemption for construction activities. The tribunal set aside demands totaling Rs. 11,49,906/- for JCB/excavator rental services (Rs. 58,249/-), road construction work (Rs. 27,226/-), and water supply project (Rs. 10,64,431/-). Court held that transportation services fell under reverse charge mechanism applicable to service recipients, while road and water supply construction services qualified for exemption under Notification No. 25/2012-ST as they were ultimately for governmental authority GIDC, despite being provided through main contractor. Sub-contractor's services for government projects through main contractors remain exempt. Uncontested demand of Rs. 32,514/- was upheld. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762698