https://www.taxtmi.com/caselaws?id=763663 CESTAT Hyderabad dismissed the appeal regarding exemption eligibility under Notification 25/2012 for sub-contractor services. The tribunal held that site formation, excavation, and soil removal activities do not qualify as "construction of dam" under S.No.12(d) exemption, requiring strict interpretation of exemption notifications. The activities were separately classified pre-2012 with specific exemptions that were not continued post-negative list regime. The tribunal found no evidence of VAT payment on transferred goods to qualify as works contract service under S.No.29(h). Extended limitation period was upheld as the appellant failed to demonstrate good faith belief regarding tax liability or seek departmental clarification. en-us Fri, 20 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 17:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763663 CESTAT Hyderabad dismissed the appeal regarding exemption eligibility under Notification 25/2012 for sub-contractor services. The tribunal held that site formation, excavation, and soil removal activities do not qualify as "construction of dam" under S.No.12(d) exemption, requiring strict interpretation of exemption notifications. The activities were separately classified pre-2012 with specific exemptions that were not continued post-negative list regime. The tribunal found no evidence of VAT payment on transferred goods to qualify as works contract service under S.No.29(h). Extended limitation period was upheld as the appellant failed to demonstrate good faith belief regarding tax liability or seek departmental clarification. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763663