https://www.taxtmi.com/caselaws?id=766993 CESTAT Allahabad upheld service tax demand for 2010-14 period against contractor providing services to power utility clients. Tribunal rejected exemption claim under Notification 25/2012-ST, ruling that services to power utility clients (non-government entities) don't qualify for government organization exemption. Applied reverse charge mechanism limiting contractor's liability to 50% of tax. Extended limitation period was validly invoked due to appellant's failure to provide required details, non-registration, and non-filing of returns, establishing suppression of facts with intent to evade tax. Appeal dismissed. en-us Mon, 03 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766993 CESTAT Allahabad upheld service tax demand for 2010-14 period against contractor providing services to power utility clients. Tribunal rejected exemption claim under Notification 25/2012-ST, ruling that services to power utility clients (non-government entities) don't qualify for government organization exemption. Applied reverse charge mechanism limiting contractor's liability to 50% of tax. Extended limitation period was validly invoked due to appellant's failure to provide required details, non-registration, and non-filing of returns, establishing suppression of facts with intent to evade tax. Appeal dismissed. Case-Laws Service Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766993