https://www.taxtmi.com/caselaws?id=763364 CESTAT Ahmedabad held that construction services provided to ICAI, Rajkot Municipal Corporation, and GIDC qualified for service tax exemption under Notification 25/2012-ST as services to governmental authorities. ICAI was deemed governmental authority being established under Parliamentary Act and under government control. Municipal Corporation qualified as local government body under Serial No. 12A exemption. GIDC, being state government department, also constituted governmental authority. Additionally, construction of engineering college being educational in nature was non-taxable. Commissioner's order allowing exemption and setting aside demand was upheld. Revenue's appeal dismissed. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 15:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763364 CESTAT Ahmedabad held that construction services provided to ICAI, Rajkot Municipal Corporation, and GIDC qualified for service tax exemption under Notification 25/2012-ST as services to governmental authorities. ICAI was deemed governmental authority being established under Parliamentary Act and under government control. Municipal Corporation qualified as local government body under Serial No. 12A exemption. GIDC, being state government department, also constituted governmental authority. Additionally, construction of engineering college being educational in nature was non-taxable. Commissioner's order allowing exemption and setting aside demand was upheld. Revenue's appeal dismissed. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763364