https://www.taxtmi.com/caselaws?id=767934 CESTAT NEW DELHI held that NIT Patna and IIT Mandi qualify as Governmental Authorities under Notification 25/2012, making construction services provided to them exempt from service tax. The decision relied on Patna HC and SC precedents establishing this exemption. Since principal contractor NBCC was exempt, sub-contractor appellant was also entitled to exemption. However, as work orders were awarded post-March 1, 2015, the matter was remanded to adjudicating authority to verify compliance with Finance Act 2016 conditions before determining final service tax liability. Appeal disposed through remand. en-us Mon, 24 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767934 CESTAT NEW DELHI held that NIT Patna and IIT Mandi qualify as Governmental Authorities under Notification 25/2012, making construction services provided to them exempt from service tax. The decision relied on Patna HC and SC precedents establishing this exemption. Since principal contractor NBCC was exempt, sub-contractor appellant was also entitled to exemption. However, as work orders were awarded post-March 1, 2015, the matter was remanded to adjudicating authority to verify compliance with Finance Act 2016 conditions before determining final service tax liability. Appeal disposed through remand. Case-Laws Service Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767934