https://www.taxtmi.com/caselaws?id=767517 CESTAT Hyderabad held that appellant was not entitled to exemption under S.No. 12(a) of Notification 25/2012-ST for services to development authorities engaged in commercial activities. The tribunal upheld denial of exemption under S.No. 12(a) due to commercial nature of services. However, matter was remanded regarding S.No. 12(e) exemption for reservoirs, sumps and pumping stations, clarifying that "plant" includes pumping stations and interconnected facilities. Extended period of limitation and penalty were set aside due to lack of deliberate suppression. Appeals allowed by way of remand. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767517 CESTAT Hyderabad held that appellant was not entitled to exemption under S.No. 12(a) of Notification 25/2012-ST for services to development authorities engaged in commercial activities. The tribunal upheld denial of exemption under S.No. 12(a) due to commercial nature of services. However, matter was remanded regarding S.No. 12(e) exemption for reservoirs, sumps and pumping stations, clarifying that "plant" includes pumping stations and interconnected facilities. Extended period of limitation and penalty were set aside due to lack of deliberate suppression. Appeals allowed by way of remand. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767517