https://www.taxtmi.com/caselaws?id=764671 CESTAT New Delhi partially allowed the department's appeal against service tax exemption claims. The tribunal upheld exemption for construction services provided to public sector undertaking for electricity transmission infrastructure under Notification 11/2010-ST. Service tax demand on equipment hire charges was correctly dropped as effective control remained with hirer. However, the tribunal reinstated service tax demand on construction services for municipal corporation parking project, ruling it was commercial revenue-generating activity not qualifying for governmental exemption under Notification 25/2012-ST. The department's attempt to introduce new grounds regarding site preparation services was rejected as beyond original show cause notice scope. en-us Wed, 15 Jan 2025 00:00:00 +0530 Wed, 15 Jan 2025 14:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764671 CESTAT New Delhi partially allowed the department's appeal against service tax exemption claims. The tribunal upheld exemption for construction services provided to public sector undertaking for electricity transmission infrastructure under Notification 11/2010-ST. Service tax demand on equipment hire charges was correctly dropped as effective control remained with hirer. However, the tribunal reinstated service tax demand on construction services for municipal corporation parking project, ruling it was commercial revenue-generating activity not qualifying for governmental exemption under Notification 25/2012-ST. The department's attempt to introduce new grounds regarding site preparation services was rejected as beyond original show cause notice scope. Case-Laws Service Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764671