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    <title>2025 (2) TMI 143 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad dismissed the appeal, upholding service tax exemption under N/N. 25/2012-ST for services provided to municipal corporation regarding water supply. The tribunal relied on its earlier decision in the same matter, holding that provisions under serial no. 12E and 25A of the notification were fully applicable to the respondent&#039;s activities. The services qualified as exempted due to their non-commercial nature when provided to the municipal corporation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765597</link>
      <description>CESTAT Ahmedabad dismissed the appeal, upholding service tax exemption under N/N. 25/2012-ST for services provided to municipal corporation regarding water supply. The tribunal relied on its earlier decision in the same matter, holding that provisions under serial no. 12E and 25A of the notification were fully applicable to the respondent&#039;s activities. The services qualified as exempted due to their non-commercial nature when provided to the municipal corporation.</description>
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