https://www.taxtmi.com/caselaws?id=763660 CESTAT Ahmedabad dismissed revenue's appeal regarding service tax exemption for pipeline laying services. The appellant provided water supply and sewerage pipeline installation services to Surat Municipal Corporation under government contracts. CESTAT held that services qualified for exemption under N/N. 25/2012 dated 20.06.2012 (serial nos. 12E and 25A) as they were provided to a statutory body for non-commercial purposes. The tribunal relied on Gujarat HC precedent in BMS Projects case with similar facts. Revenue's appeal lacked merit as the pipeline laying activity clearly fell under exempted services category for government agencies. en-us Tue, 19 Nov 2024 00:00:00 +0530 Tue, 24 Dec 2024 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763660 CESTAT Ahmedabad dismissed revenue's appeal regarding service tax exemption for pipeline laying services. The appellant provided water supply and sewerage pipeline installation services to Surat Municipal Corporation under government contracts. CESTAT held that services qualified for exemption under N/N. 25/2012 dated 20.06.2012 (serial nos. 12E and 25A) as they were provided to a statutory body for non-commercial purposes. The tribunal relied on Gujarat HC precedent in BMS Projects case with similar facts. Revenue's appeal lacked merit as the pipeline laying activity clearly fell under exempted services category for government agencies. Case-Laws Service Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763660